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Court of Justice of the European Union · Judgment

C-565/24P-GmbH & Co. KG v Finanzamt Q

Decided
2026-09-10
ECLI
ECLI:EU:C:2026:732
CELEX
62024CJ0565
Finality
Final, the decision cannot be appealed

Also searched as: Case C-565/24, C-565/24 2026, ECLI:EU:C:2026:732.

The court's own keywords

Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Special schemes – Article 26 – Travel agents – Excursion organised by a trader away from his or her business premises – Taxation under the margin scheme without deduction of the input VAT paid – Negative margin potentially leading to a VAT refund – ‘Coffee trips’.

Interprets

    Core objects in the machine route

    Summary: Final, the decision cannot be appealed

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    Common questions

    What compensation do I get for a delayed flight in the EU?How long can I return an online purchase in the EU?Can I ask a company to delete my personal data?What notice period applies under Swedish employment law?

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    Get official document

    Retrieved directly from EUR-Lex when you click. No permanent storage on our side. How it works

    EUR-LexThe Court

    Machine addresses

    id
    eu:c-565-24

    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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