29In its judgment of 9 December 2010, Minerva Kulturreisen (C‑31/10, EU:C:2010:762, paragraph 21), the Court held that, although any service whatsoever supplied by a travel agent which is unrelated to a journey does not fall under the special scheme provided for in Article 26 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1, as amended), the provisions of Article 26 having been included in Article 306 of the VAT Directive, the supply by a travel agent of holiday accommodation comes within the scope of Article 26, even if that service covers accommodation only and not transport.
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