Asunto C-552/17: Petición de decisión prejudicial planteada por el Bundesfinanzhof (Alemania) el 21 de septiembre de 2017 — Alpenchalets Resorts GmbH / Finanzamt München Abteilung Körperschaften
Section | información judicial |
18.12.2017 ES Diario Oficial de la Unión Europea C 437/16
Lengua de procedimiento: alemán
Bundesfinanzhof
Demandante: Alpenchalets Resorts GmbH
Demandada: Finanzamt München Abteilung Körperschaften
1) ¿Se somete al régimen especial de las agencias de viajes establecido en el artículo 306 de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, (1) una prestación que consiste esencialmente en la cesión de una vivienda vacacional y en la que los elementos adicionales de la prestación deben considerarse como meras prestaciones accesorias de la principal conforme a la sentencia del Tribunal de Justicia de la Unión Europea de 12 de noviembre de 1992, Van Ginkel (C-163/91, EU:C:1992:435)
2) En caso de respuesta afirmativa a la primera cuestión: ¿Puede someterse dicha prestación, además de al régimen especial de las agencias de viajes establecido en...
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