Court of Justice of the European Union · Judgment
C-787/19European Commission v Republic of Austria
- Decided
- 2021-01-27
- ECLI
- ECLI:EU:C:2021:72
- CELEX
- 62019CJ0787
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Failure of a Member State to fulfil obligations – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 306 to 310 – Special scheme for travel agents – Application to all types of clients – National legislation excluding travel services that are provided to taxable persons who use those services for their business – Article 73 – Taxable amount – Determination of a taxable amount on a flat-rate basis for groups of services or for all services provided during the taxable period – Incompatibility.
Interprets
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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