Article 310 Directive 2006/112/EC
Special scheme for travel agents
Title XII · Special schemes › Chapter 3 · Special scheme for travel agents
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Text of Article 310
VAT charged to the travel agent by other taxable persons in respect of transactions which are referred to in Article 307 and which are for the direct benefit of the traveller shall not be deductible or refundable in any Member State.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 310: 6 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 310 of Directive 2006/112/EC, most recent first.
- C-108/22 Dyrektor Krajowej Informacji Skarbowej Judgment · 29 June 2023 · Poland
- C-422/17 Skarpa Travel Judgment · 19 December 2018 · Poland
- C-552/17 Alpenchalets Resorts Judgment · 19 December 2018 · Germany
- C-309/11 Commission v Finland Judgment · 26 September 2013 · Finland
- C-189/11 Commission v Spain Opinion · 6 June 2013 · Czechia, Spain, Finland, France, Greece, Italy, Poland, Portugal
- C-220/11 Star Coaches Order · 1 March 2012 · Czechia