In European Commission v Kingdom of Spain (CJEU Case C-189/11) the European Commission took proceedings against Spain seeking a declaration that it had failed to correctly implement articles 306–310 of Directive 2006/112/EC. The CJEU held that ‘by excluding from the special scheme for travel agents sales to the public by retail agents acting in their own name of travel services organised by wholesale agents; by authorising travel agents in certain circumstances to charge in the invoice an overall amount of value added tax that is not related to the value added tax actually charged to the customer and by authorising the customer where he is a taxable person to deduct this overall amount from the value added tax payable; and by authorising travel agencies in so far as they benefit from the special scheme to make an overall determination...
