62022CJ0733_SUM
Case C‑733/22
Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
v
‘Valentina Heights’ EOOD
(Request for a preliminary ruling from the Varhoven administrativen sad)
Judgment of the Court (Seventh Chamber) of 8 February 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 12 – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality)
Harmonisation of fiscal legislation – Common system of value added tax – Option for the Member States to apply a reduced rate to certain supplies of goods and services – Application of a reduced tax rate to the provision of holiday accommodation under the special scheme for travel agents – Accommodation provided in hotels and similar establishments – Application only to establishments with a categorisation certificate – Failure to comply with concrete and specific aspects of that category, or with the principle of fiscal neutrality – Not permissible
(Council Directive 2006/112, Arts 98(2) and 135(2), first para., point (a), and Annex III, point 12)
(see paragraphs 41, 43-45, 52, 53, 57, 60, operative part)
Harmonisation of fiscal legislation – Common system of value added tax – Option for the Member States to apply a reduced rate to certain supplies of goods and services – Limits – Compliance with the principle of fiscal neutrality – Different treatment of similar goods – Not permissible – Concept of similar goods – Verification a matter for the national court
(Council Directive 2006/112, Arts 98(2) and 135(2), first para., point (a), and Annex III, point 12)
(see paragraphs 54-56)
See the text of the decision.