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

Domstolens egne nøkkelord

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.

Tolker