Commentary to ECJ 406-/20 (Phantasialand) – ECJ allows for different VAT treatment of amusement parks and fun fairs

Commentary to ECJ 406-/20 (Phantasialand)

“A roller coaster ride at the fun fair is cheaper than in the amusement park. The ECJ (C-406/20) allows for different VAT rates of location-dependent carnivals in the form of amusement parks on the one hand and location-independent carnivals on the other. It confirms the fundamental compatibility of this German taxation practice with EU law, provided that the principle of neutrality is observed, i.e. equal services are treated equally.”

Source: kmlz.de

See also: ECJ C-406/20 (Phantasialand) – Judgment – Difference in VAT rates at permanent and temporary attractions not in conflict with EU law

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