Judgment of the Court (Third Chamber) of 26 September 2013

1. EU LawInterpretationTexts in several languagesDifferences between the various language versionsTaking into account of the general scheme and purpose of the legislation in question (see paras 47, 48)

2. Harmonisation of fiscal legislationCommon system of value added taxSpecial scheme for travel agenciesAimCustomer-based approachNo failure to fulfil obligationsTraveller-based approachNon-conformity with the special scheme for travel agents (Council Directives 77/388, Art. 26(2) to (4), and 2006/112, Arts 306 to 310) (see paras 50-52, 60)

3. Harmonisation of fiscal legislationCommon system of value added taxSpecial scheme for travel agenciesNational legislation providing for the application of the special scheme to persons other than travellersTravel agencies applying that scheme as intermediaries (Council Directive 2006/112, Art. 306(1), second para.) (see para. 59)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation providing for the application of the special travel agency taxation scheme to transactions that travel agencies make in favour of recipients other than travellers.

Operative part:

The Court:

1. Dismisses the action;

2. Orders the European Commission to pay the costs incurred by the Italian Republic;

3. Orders the Czech Republic, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Poland and the Republic of Finland to bear their own costs.