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CJEU Case C-36/99 / Judgment

Idéal tourisme SA v Belgian State

Deciding Body type:
Court of Justice of the European Union
Deciding Body:
Court (Sixth Chamber)
Type:
Decision
Decision date:
06/07/2020

Key facts of the case:

Reference for a preliminary ruling: Tribunal de première instance de Liège - Belgium.
VAT - Sixth Directive 77/388/EEC - Transitional provisions - Retention of the exemption for international passenger transport by air - No exemption for international passenger transport by coach - Discrimination - State aid.

Outcome of the case:

On those grounds, THE COURT (Sixth Chamber), in answer to the questions referred to it by the Tribunal de Première Instance de Liège by order of 8 February 1999, hereby rules:

In the present state of harmonisation of the laws of the Member States relating to the common system of value added tax, the Community principle of equal treatment does not preclude legislation of a Member State which on the one hand, in accordance with Article 28(3)(b) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment, in the version of Council Directive 96/95/EC of 20 December 1996 amending, with regard to the level of the standard rate of value added tax, Directive 77/388, continues to exempt international passenger transport by air, and on the other hand taxes international passenger transport by coach.