Court of Justice of the European Union · Judgment

C-552/17Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften

Decided: 2018-12-19
ECLI: ECLI:EU:C:2018:1032
CELEX: 62017CJ0552
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Taxation — Harmonisation of fiscal legislation — Common system of value added tax (VAT) — Directive 2006/112/EC — Special scheme for travel agents — Supply of a holiday residence rented from other taxable persons — Additional services — Ancillary or principal services — Reduced rate of tax — Accommodation supplied by a travel agent in his own name.

Interprets

EUR-Lex The Court

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

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