33It follows from the foregoing that the answer to the first question is that the provisions of the Sixth Directive must be interpreted as meaning that the principles laid down by the Court of Justice in Elida Gibbs concerning the determination of the taxable amount of the VAT do not apply when a travel agent, acting as an intermediary, grants to the final consumer, on the travel agent’s own initiative and at his own expense, a price reduction on the principal service provided by the tour operator.
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