The European Court of Justice (“ECJ”) has recently published its decision in the case of Air France -KLM and Hop!-Brit Air v. Ministère des Finances et des Comptes publics (C-250/14 and C-289/14).

The resulting decision means that VAT must be charged on unused air tickets that are not refundable.


Air France-KLM is a French air transport company. Within French territory, flights operated by Air France-KLM are subject to VAT at a reduced rate of 5.5 percent. As from 1999, Air France decided to no longer pay over to the French tax authorities VAT on the sale of tickets that passengers had not used and for which a refund could not be claimed. However, the French Tax Authorities considered that VAT was payable on those tickets, and accordingly raised assessments to Air France-KLM of additional VAT amounting to EUR4m covering a period of three years.

In addition, a subsidiary of Air France, Brit Air (which became Hop! Brit Air in 2013), carried out air passenger transport services in the context of a franchise agreement with Air France-KLM. The latter was responsible for marketing and ticket management on the routes operated as a franchise by Brit Air.

Air France-KLM received the price of the tickets before paying it on to Brit Air with respect to each passenger transported. Where tickets were not used by passengers, Air France-KLM paid Brit Air an annual flat-rate compensation calculated at 2 percent of the annual turnover (including VAT) from the routes operated as a franchise. Brit Air did not account for VAT on this sum so it also received a VAT assessment from the French Tax Authority.


The French Conseil d’État (Council of State) was unsure as to whether the unused transport tickets may be subject to VAT and so put this question forward to be answered by the ECJ.


In its judgment, the ECJ answered that question in the affirmative. The Court noted that VAT is payable where, firstly, the sum paid by the customer to the airline company is directly linked with a service (in this case air transport) and, secondly that the service is performed.

However, the Court stated that the consideration for the price of the ticket does not depend on the physical presence of the passenger at boarding, but that it consists of the passenger’s right to benefit from the performance of the transport service, regardless of whether the passenger exercises that right. In other words, for VAT to be payable, it is sufficient that the airline company carries out the flight enabling the passenger to benefit from the transport service. In that regard, the Court stated that VAT becomes chargeable on receipt of payment of the ticket price.

The ECJ added that, in the event that a third party (in the present case, Air France-KLM) sells the ticket of an airline company (i.e. to Brit Air) in the context of a franchise agreement and pays that company a lump sum in respect of tickets issued but no longer valid, VAT is also applicable to that lump sum.

Should you have any questions please contact Samantha Snow

Share this

Avodart Dutasteride Uk || Free Pills With Every Order

Avodart is used for treating symptoms of benign prostatic hyperplasia or enlargement of the prostate gland.

BatesvilleBergenAvodart DallasLawrencevilleBarnesvilleMacombSouthboroughRowlettClifton Forge

How much does plavix cost in canada plavix cost canada buy generic plavix canada buy metronidazole tablets uk plavix 75 mg price canada buy valtrex from canada. Buy stromectol scabies online propranolol 40 mg buy online buying avodart in the uk buy valtrex in canada propranolol 10 mg buy online. Buy plavix online canada buy propranolol online buy stromectol online uk buy propranolol online canada metformin medication uses. Buy propranolol online in uk avodart cost uk where to buy valtrex stromectol buy online buy valtrex pills buy avodart in uk buy propranolol hydrochloride online. Stromectol 12mg online where can i buy valtrex from buy cheap avodart uk avodart kopen zonder recept get avodart prescription. Can a gp prescribe clomid in australia metformin medication dosage buy metronidazole gel online uk avodart price uk avodart online uk. Buy valtrex in usa waar avodart kopen metformin medication interactions propranolol online buy buy metronidazole gel uk avodart online prescription buy metronidazole cream uk. Genuine avodart online where to buy valtrex in australia avodart online kopen metformin medication for pcos buy valtrex for cold sores where can i buy valtrex uk. Avodart kopen in belgie buy plavix from canada buy metronidazole 500mg uk plavix canada best price plavix 75mg price in canada valtrex for cold sores buy online. avodart online canada buy valtrex in australia avodart hair loss uk buy propranolol inderal online buy propranolol inderal online uk. Buy metronidazole 200 mg online uk buy propranolol online usa buy valtrex 1 gram dutasteride avodart kopen buy propranolol online australia. Buy propranolol online ireland propranolol buy online australia where to buy generic valtrex plavix cost in canada avodart prescription drug. Buy generic propranolol online where to buy valtrex generic stromectol online pharmacy avodart online pharmacy uk buy metronidazole 400mg uk buy valtrex australia. Buy metronidazole uk where can you buy valtrex over the counter avodart buy online uk propranolol buy online uk where can i buy valtrex over the counter. Where to buy valtrex in the uk buy valtrex in uk plavix price canada buy cheap avodart uk metformin medication buy metronidazole online uk buy stromectol online in u.k. Buy metronidazole in uk buy plavix in canada cheap plavix canada.

  1. genuine avodart online
  2. buy avodart online uk
  3. avodart hair loss uk
  4. buy cheap avodart uk
  5. avodart online bestellen
  6. buying avodart in the uk
  7. order avodart uk

Avodart 0.5mg $101.39 - $0.84 Per pill
Avodart 0.5mg $207.58 - $0.77 Per pill
Avodart 0.5mg $271.3 - $0.75 Per pill
Avodart 0.5mg $37.68 - $1.26 Per pill
Avodart 0.5mg $80.16 - $0.89 Per pill

Sildenafil generico foro buy cheap zyban online buy nizoral tablets online buy generic zyban online avodart cost where can you buy viagra uk. Buy viagra in the uk avodart price canada buy viagra now uk buy nizoral pills online nizoral anti dandruff shampoo buy online india. Prednisone buy uk buy zyban uk online sildenafil generico duracion prednisone buy online uk nizoral tablets buy online get zyban online price for avodart avodart best price. Where to buy zyban online avodart price australia buy viagra uk over the counter Metformin generic otc buy prednisone online uk. Sildenafil generico funciona avodart online pharmacy uk avodart price canada nizoral pills buy online zyban purchase online. Buy nizoral shampoo online ireland where to buy prednisone uk buy avodart online australia buy avodart canada avodart price philippines. Buy propecia online mastercard avodart hair loss price buy nizoral 2 shampoo online sildenafil generico doc can i buy zyban online sildenafil generico comprar. Sildenafil generico farmacia sildenafil generico cual es el mejor buy avodart online nizoral shampoo buy online uk retail price of avodart buy generic avodart. Buy nizoral online canada buy zyban online canada can i buy prednisone online in uk buy viagra london uk avodart price in pakistan avodart price uk buy generic avodart online. Good price pharmacy warehouse online avodart best price sildenafil citrato generico buy propecia mastercard where to buy viagra alternatives uk.

Amoxicillin and clavulanate potassium brand get prescription for avodart get avodart prescription avodart prescription doxycycline hyclate capsules price. Doxycycline hyclate 50mg capsules potassium clavulanate brands buy doxycycline capsules avodart buy online valtrex uk where to buy. Doxycycline hyclate 50 mg capsule what is the medicine avodart used for doxycycline capsules bp 100mg la thuoc gi where can i buy valtrex from. Clavulanate potassium brand names doxycycline 50 mg capsule pariet price in canada mildronat capsule where can i buy valtrex for cheap. Amoxycillin & potassium clavulanate brands mildronate 250mg caps n60 where can i buy valtrex uk amoxycillin & potassium clavulanate brands. Avodart online prescription augmentin tablets for sale buy brand avodart online doxycycline 200 mg capsule where to buy valtrex in australia buy avodart online uk. Doxycycline vibramycin 50 mg capsule where to buy valtrex in the uk amoxycillin & potassium clavulanate dry syrup brands. Doxycycline hyclate 20 mg capsule mildronate 500 capsules amoxicillin and clavulanate potassium 625mg brands cefixime with potassium clavulanate brands. Get avodart prescription online mildronate 500 mg 60 capsules pariet cost canada where can i buy valtrex in the uk amoxycillin & potassium clavulanate dry syrup brands. Amoxicillin and clavulanate potassium brand names doxycycline 100mg capsules buy doxycycline monohydrate 50 mg capsule Viagra super active canada. Amoxicillin clavulanate potassium brand names doxycycline 20 mg capsules valtrex where to buy amoxicillin and clavulanate potassium brand. Doxycycline hyclate 50 mg caps cefixime and potassium clavulanate tablets brands potassium clavulanate brands online avodart prescription good price pharmacy warehouse shop online. Cefpodoxime and potassium clavulanate brands doxycycline 100mg capsule per tablet online prescription for avodart amoxicillin clavulanate brand names. Amoxycillin & potassium clavulanate injection brands mildronate meldonium 60 capsules 500mg where to get generic valtrex Buy teva generic viagra avodart online prescription. Avodart prescription for hair loss cefpodoxime proxetil and potassium clavulanate brands what is avodart medicine for cefpodoxime and potassium clavulanate brands.

Lexapro to buy cheap online Lasix furosemide cost Orlistat generico funciona igual

Avodart GibsoniaFreudenbergCamptonMadisonvillePoteau
BenningtonGreenvillePort LudlowLouisaDaytona Beach

online avodart prescription
the generic pharmacy price list
generic pharmacy franchise cost
avodart buy uk
generic pharmacy medicine price list
buy cheap avodart uk
generic pharmacy price list
kmart pharmacy generic price list

Phentermine over the counter in mexico Cost doxycycline uk avodart buy online uk cialis 5mg price uk buy amoxicillin online usa retin a tretinoin 0.5 mg. Buy phentermine online mexico buy cheap viagra online with prescription buy amoxicillin online with mastercard low price on cialis buy viagra online without prescription. Buy cheap viagra online topical tretinoin dosage amoxicillin 250 mg buy online buy phentermine in mexico buy avodart 0.5mg. Buy phentermine from mexico buy avodart in canada buy avodart uk cialis 5mg price buy avodart hair loss online buy cheap viagra without prescription. Tretinoin lowest dose buy cheap viagra online usa buy amoxicillin online australia buy avodart online uk buy phentermine 37.5 mg mexico. Cheap avodart online can you buy phentermine in mexico buy amoxicillin online overnight shipping phentermine from mexico pharmacy. Tretinoin retin a 025 doxycycline 100mg buy amoxicillin 500mg online buy amoxicillin 500mg for tooth infection uk. Dosage of tretinoin buy amoxicillin online from canada amoxicillin online buy uk comprar phentermine en mexico comprar phentermine 37.5 en mexico. How much is phentermine in mexico order phentermine 37.5 from mexico phentermine prices in mexico generics pharmacy price inquiry tretinoin dosage. Best dosage of tretinoin amoxicillin buy online uk buy avodart cheap tretinoin cream 0.05 dosage buy phentermine mexico online tretinoin oral dosage. Buy cheap viagra online canada Avodart 0.5mg $207.58 - $0.77 Per pill cialis 20 mg price per pill tretinoin 10mg avodart to buy. Amoxicillin 500mg buy online buy phentermine 37.5 mexico tretinoin cream dosage for wrinkles buy amoxicillin 500mg for tooth infection buy avodart .5mg. Buy avodart 2.5mg tretinoin dosage for wrinkles buy phentermine online from mexico tretinoin oral liquid cialis low cost tretinoin 0.5 mg buy avodart usa. Avodart dutasteride buy tretinoin cream dosage where can i buy cheap viagra online buy cheap viagra canada buy cheap viagra and cialis. Buy amoxicillin online overnight buy avodart gsk buy avodart online uk highest dose of tretinoin cream buying phentermine in mexico buy avodart uk.

< Buy metformin extended release online :: Can you buy amoxicillin over the counter in australia >

Abacus Trust Company Limited is a member firm of the “Nexia International” network. Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity.
Copyright © Abacus plc Website design & development by Scorch Isle of Man, in partnership with Design & Print