The Weekly Law Reports
[1997] 1 WLR 1037
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
CUSTOMS AND EXCISE COMMISSIONERS
v.
DFDS A/S
(Case C-260/95)
1996 Nov. 7;
1997 Jan. 16;
Feb. 20
1997 Jan. 16;
Feb. 20
President of Chamber J. C. Moitinho de Almeida Judges L. Sevón, D. A. O. Edward, J.-P. Puissochet and M. Wathelet Advocate General A. La Pergola
Revenue
— Value added tax
— Supply of goods or services
— Travel services supplied by company established in one member state marketed through agent company in another member state
— Circumstances where services taxable in state where agent situated
—
Council Directive (77/388/E.E.C.), art. 26(2)