The Advocate General of the ECJ has given an opinion in the case of Finanzamt Düsseldorf-Mitte v Ibero Tours GmBH. This case involves the supply of travel services by a German travel agency which is acting as an intermediary.

In respect of a second preliminary question the Advocate General opined that the right of the travel agent to ask for the taxable amount to be reduced is not diminished as a result of the fact that the service provided falls within the scope of the special margin scheme for tour operators. And third preliminary question concerned a situation where the services arranged by the intermediary are VAT exempt. In this case the advocate general opined that a member state may refuse to reduce the taxable amount and make a legal provision in respect of the additional conditions in relation to refusal of the reduction.