C-787/19European Commission v Republic of Austria

Domstolens egne nøkkelord

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.

Tolker