Finanzamt Heidelberg v Ist internationale Sprach- und Studienreisen GmbH: ECJ 13 Oct 2005

ECJ Sixth VAT Directive – Special scheme for travel agents and tour operators – Article 26(1) – Scope – Package comprising travel to the host State and/or the stay in that State and language tuition – Principal service and ancillary service – Definition – Directive 90/314/EEC on package travel, package holidays and package tours.

Citations:

C-200/04, [2005] EUECJ C-200/04

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 26 July 2022; Ref: scu.231084