- German Federal Tax Court ruled on three ECJsubmissions regarding division requirement for reduced VAT rate for dependent ancillary supplies of accommodation
- Case XI R 11/23: Hotel and restaurant offering overnight stay, breakfast, and car park as single supply subject to reduced VAT rate, tax authorities disagreed
- Case XI R 13/23: Guesthouse offering overnight stays with breakfast for lump sum, tax authorities disagreed on reduced VAT rate
- Case XI R 14/23: Hotel with car parks, Wi-Fi, fitness and wellness facilities, tax authorities disagreed on reduced VAT rate for these services
- Differentiation of principal and ancillary supply in short-term rentals for accommodation of third parties discussed in decision
Source: assets.kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
