Europa In the present state of harmonisation of the laws of the Member States relating to the common system of value added tax, the Community principle of equal treatment does not preclude legislation of a Member State which on the one hand, in accordance with Article 28(3)(b) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, in the version of Directive 96/95 amending, with regard to the level of the standard rate of value added tax, Directive 77/388, continues to exempt international passenger transport by air, and on the other hand taxes international passenger transport by coach.
VAT – Sixth Directive 77/388/EEC – Transitional provisions – Retention of the exemption for international passenger transport by air – No exemption for international passenger transport by coach – Discrimination – State aid.
C-36/99, [2001] STC 1386, [2000] EUECJ C-36/99
Bailii
European
Cited by:
Cited – Marks and Spencer Plc v Customs and Excise HL 28-Jul-2005
The claimant had sought repayment of overpaid VAT, and the respondent resisted arguing that this would be an unjust enrichment. A reference to the European Court was sought.
Held: It was not possible to say that the House’s opinion was acte . .
Lists of cited by and citing cases may be incomplete.
Updated: 25 August 2021; Ref: scu.162597