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Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH

In the German case of Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH (CJEU Case C-300/12) a company which traded as a travel agent granted customers discounts from the prices originally charged by tour operators and claimed that these discounts should be deducted in computing the taxable amount. The tax authority rejected the claim the company appealed and the case was referred to the CJEU. Advocate general Wathelet delivered an opinion in favour of the company applying the principles laid down in Elida Gibbs Ltd v C&E Commrs [1996] STC 1387.

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Why it matters: The UK case of Tui Travel PLC v HMRC is currently under appeal to the Upper Tribunal and has been stood over pending the CJEU’s decision in this case. The advocate general’s opinion appears to increase the company’s prospects of success.

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