Air France-KLM and another company v Ministere des Finances et des Comptes publics

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of arts 2(1) and 10(2) of Sixth Council Directive (EEC) 77/388, as amended by Council Directive (EC) 1999/59, then by Council Directive (EC) 2001/115. The requests had been made in proceedings between Air France-KLM, formerly Air France, and Hop!-Brit Air SAS, formerly Brit Air, on the one hand, and the Ministère des Finances et des Comptes publics, on the other hand, concerning the liability to VAT of an unused transport ticket and of sums paid by an airline company to an undertaking carrying on the same type of business in consideration for the sale of unused transport tickets.

Category: