The ECJ ruled in Case No. C-733/22 that Bulgaria’s requirement for a categorization certificate to qualify for the reduced VAT rate on hotel accommodations is prohibited by Directive 2006/112/EC. The directive prohibits such requirements and also requires adherence to the principle of fiscal neutrality.
Source GlobalVATcompliance
See also
- C-733/22 (Valentina Heights) – Judgment – The eligibility for a reduced VAT rate for hotels cannot be contingent upon possessing a categorization certificate
- Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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