# C_2023063EN.01002101.xml

| 20.2.2023 | EN | Official Journal of the European Union | C 63/21 |
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20.2.2023

EN

Official Journal of the European Union

C 63/21

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Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 29 November 2022 — Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP v ‘Valentina Heights’ EOOD

(Case C-733/22)

(2023/C 63/27)

Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings

Appellant in cassation: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na NAP

Respondent in cassation:‘Valentina Heights’ EOOD

Questions referred

| 1. | Must Article 98(2) of, in conjunction with point 12 of Annex III to, Council Regulation 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that the reduced rate made available in that provision for accommodation provided in hotels and similar establishments may be applied where those establishments have not been categorised in accordance with the national legal provisions of the Member State requesting the preliminary ruling[?] |
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1.

Must Article 98(2) of, in conjunction with point 12 of Annex III to, Council Regulation 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that the reduced rate made available in that provision for accommodation provided in hotels and similar establishments may be applied where those establishments have not been categorised in accordance with the national legal provisions of the Member State requesting the preliminary ruling[?]

| 2. | If that question is answered in the negative, must Article 98(2) of, in conjunction with point 12 of Annex III to, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax be interpreted as meaning that it allows the reduced rate to be applied selectively to concrete and specific aspects of a given category of supply, in the case where the application of the reduced rate is subject to the condition that ‘accommodation provided in hotels and similar establishments’ may take place only in accommodation facilities which have been categorised in accordance with the national legal provisions of the Member State requesting the preliminary ruling, or in respect of which a provisional certificate attesting to the commencement of categorisation proceedings has been issued[?] |
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2.

If that question is answered in the negative, must Article 98(2) of, in conjunction with point 12 of Annex III to, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax be interpreted as meaning that it allows the reduced rate to be applied selectively to concrete and specific aspects of a given category of supply, in the case where the application of the reduced rate is subject to the condition that ‘accommodation provided in hotels and similar establishments’ may take place only in accommodation facilities which have been categorised in accordance with the national legal provisions of the Member State requesting the preliminary ruling, or in respect of which a provisional certificate attesting to the commencement of categorisation proceedings has been issued[?]

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(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

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