European Commission v Kingdom of Spain

In European Commission v Kingdom of Spain (Case C-189/11) the European Commission took proceedings against Spain seeking a declaration that it had failed to correctly implement articles 306–310 of Directive 2006/112/EC. Advocate general Sharpston expressed the opinion that by excluding ‘sales to the public by retail agents acting in their own name of travel services organised by wholesale agents; by authorising travel agents in certain circumstances to charge in the invoice an overall amount that is not related to the actual VAT charged to the customer and by authorising the latter where he is a taxable person to deduct that overall amount from the VAT payable and by authorising travel agents in so far as they benefit from the special scheme to determine their taxable amount globally for each tax period’ Spain had failed to fulfil...