Case C-309/11: Judgment of the Court (Third Chamber) of 26 September 2013 — European Commission v Republic of Finland (Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Articles 306 to 310 — Special regime for travel agencies — Differences between language versions — National legislation providing for the application of the special regime to persons other than travellers — Concepts of ‘traveller’ and ‘client’ )