Asunto C-422/17: Sentencia del Tribunal de Justicia (Sala Cuarta) de 19 de diciembre de 2018 (petición de decisión prejudicial planteada por el Naczelny Sąd Administracyjny — Polonia) — Szef Krajowej Administracji Skarbowej / Skarpa Travel sp. z o.o. [Procedimiento prejudicial — Armonización de las legislaciones fiscales — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Devengo del impuesto — Régimen especial de las agencias de viajes — Artículos 65 y 308 — Margen obtenido por una agencia de viajes — Determinación del margen — Pagos anticipados a cuenta antes de la prestación de servicios de viajes prestados por la agencia de viajes — Coste efectivo soportado por la agencia de viajes]

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