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Court of Justice of the European Union · Judgment

C-200/04Finanzamt Heidelberg v ISt internationale Sprach- und Studienreisen GmbH

Decided
2005-10-13
ECLI
ECLI:EU:C:2005:608
CELEX
62004CJ0200
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Special scheme for travel agents and tour operators - Article 26(1) - Scope - Package comprising travel to the host State and/or the stay in that State and language tuition - Principal service and ancillary service - Definition - Directive 90/314/EEC on package travel, package holidays and package tours.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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