In M Kozak v Dyrektor Izby Skarbowej w Lublinie (CJEU Case C-557/11) a Polish travel agent (K) owned a fleet of coaches which she used to provide transport as part of the ‘tour packages’ which she sold to customers. She treated the transport services as a separate supply of transport qualifying for a reduced rate of 7% under Polish law. The Polish tax authority issued a ruling that the transport services should be treated as an integral part of a single supply of a tour package falling within Articles 306-310 of Directive 2006/112/EC. K appealed and the case was referred to the CJEU for a ruling on the interpretation of Articles 306-310. The CJEU delivered judgment in favour of K holding that Articles 306-310 ‘must be interpreted as meaning that where in the context of a tourist service provided to a...
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In M Kozak v Dyrektor Izby Skarbowej w Lublinie (CJEU Case C-557/11) a Polish travel agent (K) owned a fleet of coaches which she used to provide transport as part of the ‘tour packages’ which she sold to customers. She treated the transport services as a separate supply of transport qualifying for a reduced rate of 7% under Polish law. The Polish tax authority issued a ruling that the transport services should be treated as an integral part of a single supply of a tour package falling within Articles 306-310 of Directive 2006/112/EC. K appealed and the case was referred to the CJEU for a ruling on the interpretation of Articles 306-310. The CJEU delivered judgment in favour of K holding that Articles 306-310 ‘must be interpreted as meaning that where in the context of a tourist service provided to a...
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