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Court of Justice of the European Union · Judgment

C‑300/12Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH

Decided
2014-01-16
ECLI
ECLI:EU:C:2014:8
CELEX
62012CJ0300
Finality
Final, the decision cannot be appealed

The court's own keywords

Value-added tax — Operations of travel agents — Granting of price discounts to customers — Determination of the taxable amount for services provided as part of an intermediary activity.

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

    Model cardAudit