European Court of Justice (Fourth Chamber)

T. von Danwitz, President of the Seventh Chamber, acting as President of the Fourth Chamber, K. Jürimäe, C. Lycourgos, E. Juhász (Rapporteur) and C. Vajda, (Judges), M. Bobek, Advocate General

Judgment delivered 19 December 2018 (*)

Value added tax – Directive 2006/112/ECC – Chargeable event – Special scheme for travel agents – Articles 65 and 308 – Margin obtained by travel agent – Determination of the margin – Payments on account made before supply of travel services by the travel agent – Actual cost borne by the travel agent.

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