VATcodexEU VAT case law · Court of Justice and General Court

Article 306 Directive 2006/112/EC

Special scheme for travel agents

Title XII · Special schemes › Chapter 3 · Special scheme for travel agents

Open in the compendium47 cases ↓

Before 1 January 2007: Article 26 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 306

1.Member States shall apply a special VAT scheme, in accordance with this Chapter, to transactions carried out by travel agents who deal with customers in their own name and use supplies of goods or services provided by other taxable persons, in the provision of travel facilities.

This special scheme shall not apply to travel agents where they act solely as intermediaries and to whom point (c) of the first paragraph of Article 79 applies for the purposes of calculating the taxable amount.

2.For the purposes of this Chapter, tour operators shall be regarded as travel agents.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 306: 47 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 306 of Directive 2006/112/EC, most recent first.

  1. C-565/24 P-GmbH & Co. KG (Coffee trips) Judgment · 10 September 2026 · Germany · cites Article 26(1), 26(2), 26(3), 26(4) of the Sixth Directive
  2. T-221/25 TUI Belgium Judgment · 25 March 2026 · Belgium · cites Article 306(1)
  3. C-763/23 Dragoram Tour Order · 25 June 2024 · Romania
  4. C-108/22 Dyrektor Krajowej Informacji Skarbowej Judgment · 29 June 2023 · Poland
  5. C-637/20 DSAB Destination Stockholm Opinion · 24 February 2022 · Sweden
  6. C-787/19 Commission v Austria (VAT – Travel agents) Judgment · 27 January 2021 · Austria
  7. C-552/17 Alpenchalets Resorts Judgment · 19 December 2018 · Germany · cites Article 306(1)
  8. C-422/17 Skarpa Travel Judgment · 19 December 2018 · Poland
  9. C-154/17 E LATS Judgment · 11 July 2018 · Latvia
  10. C-380/16 Commission v Germany Judgment · 8 February 2018 · Germany
  11. C-550/14 Envirotec Denmark Judgment · 26 May 2016 · Denmark
  12. C-599/12 Jetair and BTWE Travel4you Judgment · 13 March 2014 · cites Article 306(1)
  13. C-300/12 Ibero Tours Judgment · 16 January 2014 · Germany · cites Article 26(1), 26(2), 26(3) of the Sixth Directive
  14. C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain · cites Article 306(1)
  15. C-309/11 Commission v Finland Judgment · 26 September 2013 · Finland · cites Article 306(1)
  16. C-269/11 Commission v Czech Republic Judgment · 26 September 2013 · Czechia · cites Article 306(1)
  17. C-293/11 Commission v Greece Judgment · 26 September 2013 · Greece · cites Article 306(1)
  18. C-450/11 Commission v Portugal Judgment · 26 September 2013 · Portugal · cites Article 306(1)
  19. C-236/11 Commission v Italy Judgment · 26 September 2013 · Italy · cites Article 306(1)
  20. C-296/11 Commission v France Judgment · 26 September 2013 · France · cites Article 306(1)
  21. C-193/11 Commission v Poland Judgment · 26 September 2013 · Poland · cites Article 306(1)
  22. C-557/11 Kozak Judgment · 25 October 2012 · Poland
  23. C-160/11 Bawaria Motors Opinion · 24 May 2012 · Poland
  24. C-220/11 Star Coaches Order · 1 March 2012 · Czechia
  25. C-69/11 Connoisseur Belgium Order · 9 December 2011 · Belgium
  26. C-464/10 Henfling and Others Judgment · 14 July 2011 · Belgium
  27. C-31/10 Minerva Kulturreisen Judgment · 9 December 2010 · Germany · cites Article 26(1) of the Sixth Directive
  28. C-40/09 Astra Zeneca UK Opinion · 22 April 2010 · United Kingdom
  29. C-37/08 RCI Europe Judgment · 3 September 2009 · United Kingdom · cites Article 26(1), 26(2) of the Sixth Directive
  30. C-166/05 Heger Opinion · 7 March 2006 · Austria
  31. C-305/03 Commission v United Kingdom Judgment · 9 February 2006 · United Kingdom
  32. C-533/03 Commission v Council Judgment · 26 January 2006
  33. C-280/04 Jyske Finans Judgment · 8 December 2005 · Denmark
  34. C-200/04 iSt Judgment · 13 October 2005 · Germany · cites Article 26(1), 26(2), 26(3), 26(4) of the Sixth Directive
  35. C-291/03 MyTravel Judgment · 6 October 2005 · United Kingdom · cites Article 26(1), 26(2), 26(3), 26(4) of the Sixth Directive
  36. C-321/02 Harbs Judgment · 15 July 2004 · Germany
  37. C-320/02 Stenholmen Judgment · 1 April 2004 · Sweden
  38. C-149/01 First Choice Holidays Judgment · 19 June 2003 · United Kingdom · cites Article 26(1), 26(2) of the Sixth Directive
  39. C-415/98 Bakcsi Opinion · 13 April 2000 · Germany
  40. C-136/97 Norbury Developments Judgment · 29 April 1999 · United Kingdom · cites Article 26(2), 26(3), 26(4) of the Sixth Directive
  41. C-308/96 Madgett andBaldwin Judgment · 22 October 1998 · United Kingdom · cites Article 26(1), 26(2), 26(3), 26(4) of the Sixth Directive
  42. C-260/95 DFDS Judgment · 20 February 1997 · United Kingdom · cites Article 26(1), 26(2) of the Sixth Directive
  43. C-331/94 Commission v Greece Opinion · 28 March 1996 · Greece · cites Article 26(3) of the Sixth Directive
  44. C-163/91 Van Ginkel Judgment · 12 November 1992 · Netherlands · cites Article 26(1), 26(2), 26(3), 26(4) of the Sixth Directive
  45. C-74/91 Commission v Germany Judgment · 27 October 1992 · Germany · cites Article 26(3) of the Sixth Directive
  46. C-131/91 'K' Line Air Service Europe Opinion · 24 June 1992 · Belgium
  47. C-165/88 ORO Amsterdam Beheer and Concerto Judgment · 5 December 1989 · Netherlands

VAT Committee guidelines on Article 306: 4

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.