Hearings
European Union
20 Feb 1997 (Case C-260/95); [1997] 1 WLR 1037; EU:C:1997:77, ECJ
Customs and Excise Comrs v DFDS A/S
Subject Matter
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/EEC), art 26(2)