Comments on ECJ C-733/22: Landmark Ruling on Bulgarian Reduced VAT Rate for Accommodations

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

---

Click on the logo to visit the website

---

 

---

---