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Court of Justice of the European Union · Judgment

C-422/17Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie

Decided
2018-12-19
ECLI
ECLI:EU:C:2018:1029
CELEX
62017CJ0422
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Harmonisation of tax legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Chargeable event — Special scheme for travel agents — Articles 65 and 308 — Margin obtained by a travel agent — Determination of the margin — Payments on account made before the supply of travel services by the travel agent — Actual cost borne by the travel agent.

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.

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