C‑189/11European Commission v Kingdom of Spain

Domstolens egne nøkkelord

Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special scheme for travel agencies — Discrepancies between language versions — National legislation providing for the application of the special scheme to persons other than travelers — Concepts of ‘traveller’ and ‘customer’ — Exclusion from the special scheme of certain sales to the public — Mention in the invoice of an amount of deductible VAT not related to the input tax due or paid — Overall determination of the taxable amount for a given period — Not compatible.

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