Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 12 June 2024 – D GmbH & Co. KG v Finanzamt A

(Case C-411/24, D GmbH)

(C/2024/5305)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant and appellant on a point of law: D GmbH & Co. KG

Defendant and respondent on a point of law: Finanzamt A

Question referred

Are Article 24(1) and Article 98(1) and (2) of Directive 2006/112/EC, (1) read in conjunction with Category 12 of Annex III thereto, to be interpreted as meaning that they preclude a national provision such as the second sentence of Paragraph 12(2)(11) of the Umsatzsteuergesetz (Law on Turnover Tax; ‘the UStG’), under which a Member State may exclude, by means of a national requirement to break down transactions for tax purposes, supplies from the reduced tax rate provided for by the Member State for the letting of living and sleeping spaces offered by a trader for the short-term provision of accommodation to strangers, which supplies do not directly serve the letting purpose but are remunerated by the consideration for such letting, even if those supplies are dependent supplies ancillary to the short-term provision of accommodation to strangers, such as the provision of parking spaces, fitness and wellness facilities and of the hotel’s own wireless local network (Wi-Fi network) as in this case?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).