The Weekly Law Reports
[2014] 2 WLR 1105
Court of Justice of the European Union
Finanzamt Düsseldorf-Mitte
v
Ibero Tours GmbH
(Case C-300/12)
2013 July 18;
2014 Jan 16
President of Chamber A Tizzano, Vice-President of Court K Lenaerts, Judges A Borg Barthet, E Levits, M Berger, Advocate General M Melchior Wathelet
Revenue— Value added tax— Taxable amount— Taxpayer acting as intermediary in arranging travel services provided by tour operators to customers— Taxpayer granting customers price reduction funded from commission paid by tour operator— Principle allowing for reduction of taxable amount in respect of discounts granted by manufacturer through distribution chain— Whether applicable where intermediary granting reduction— Whether price reduction leading to reduction of taxable amount—
Council Directive 77/388/EEC, art 11A(1)(a)