Judgment of the Court (Third Chamber) 12 November 1992

In Case C-163/91, REFERENCE to the Court under Article 177 of the EEC Treaty by the Gerechtshof te Amsterdam for a preliminary ruling in the proceedings pending before that court between

THE COURT (Third Chamber), composed of: M. Zuleeg, President of Chamber, J. C. Moitinho de Almeida and F. Grévisse, Judges, Advocate General: C. Gulmann, Registrar: H. A. Rühi, Principal Administrator,

after considering the written observations submitted on behalf of: Van Ginkel, by T. Braakman, of Moret Ernst and Young, tax consultants; the Netherlands Government, by B. R. Bot, Secretary General of the Ministry of Foreign Affairs, acting as Agent; the German Government, by Ernst Röder and Claus-Dieter Quassowski, of the Federal Ministry for the Economy, acting as Agents; the United Kingdom, by S. Lucinda Hudson, of the Treasury Solicitor's Department, acting as Agent; the Commission of the European Communities, by Johannes Føns Buhl, Legal Adviser, and Berend Jan Drijber, of the Legal Service, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral observations of Van Ginkel, of the Netherlands Government, represented by J. W. de Zwaan, Assistant Legal Adviser at the Ministry of Foreign Affairs, acting as Agent, of the United Kingdom, represented by D. Pannick, barrister, acting as Agent, and of the Commission at the hearing on 17 September 1992,

after hearing the Opinion of the Advocate General at the sitting on 1 October 1992,

gives the following

Judgment

The fact that the travel agent does not arrange transport for the traveller but provides him only with holiday accommodation

The fact that the taxable person is a tour operator

Costs

1 Language of the case: Dutch.