Article 307 Directive 2006/112/EC
Special scheme for travel agents
Title XII · Special schemes › Chapter 3 · Special scheme for travel agents
Open in the compendium17 cases ↓
Text of Article 307
Transactions made, in accordance with the conditions laid down in Article 306, by the travel agent in respect of a journey shall be regarded as a single service supplied by the travel agent to the traveller.
The single service shall be taxable in the Member State in which the travel agent has established his business or has a fixed establishment from which the travel agent has carried out the supply of services.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 307: 17 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 307 of Directive 2006/112/EC, most recent first.
- C-763/23 Dragoram Tour Order · 25 June 2024 · Romania
- C-787/19 Commission v Austria (VAT – Travel agents) Judgment · 27 January 2021 · Austria
- C-552/17 Alpenchalets Resorts Judgment · 19 December 2018 · Germany
- C-422/17 Skarpa Travel Judgment · 19 December 2018 · Poland
- C-380/16 Commission v Germany Judgment · 8 February 2018 · Germany
- C-605/12 Welmory Opinion · 15 May 2014 · Poland
- C-189/11 Commission v Spain Opinion · 6 June 2013 · Czechia, Spain, Finland, France, Greece, Italy, Poland, Portugal
- C-193/11 Commission v Poland Opinion · 6 June 2013
- C-236/11 Commission v Italy Opinion · 6 June 2013
- C-269/11 Commission v Czech Republic Opinion · 6 June 2013
- C-293/11 Commission v Greece Opinion · 6 June 2013
- C-296/11 Commission v France Opinion · 6 June 2013
- C-309/11 Commission v Finland Opinion · 6 June 2013
- C-450/11 Commission v Portugal Opinion · 6 June 2013
- C-557/11 Kozak Judgment · 25 October 2012 · Poland
- C-220/11 Star Coaches Order · 1 March 2012 · Czechia
- C-37/08 RCI Europe Opinion · 2 April 2009 · United Kingdom
VAT Committee guidelines on Article 307: 2
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 023 · 1988-01-12-13 · document b) · overtaken Article 26* – special scheme – scope – established within or outside the EU – travel agent – supplying own services – providing camping facilities and educational courses
- Meeting 020 · 1986-06-04-05 · document II.c) Article 26* – special scheme – travel agents – language study trips – no particular journey excluded