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Document 62022CA0733
Case C-733/22, Valentina Heights: Judgment of the Court (Seventh Chamber) of 8 February 2024 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) –Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 12 – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality)
Case C-733/22, Valentina Heights: Judgment of the Court (Seventh Chamber) of 8 February 2024 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) –Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 12 – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality)
Case C-733/22, Valentina Heights: Judgment of the Court (Seventh Chamber) of 8 February 2024 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) –Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 12 – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality)
OJ C, C/2024/2277, 2.4.2024, ELI: http://data.europa.eu/eli/C/2024/2277/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2024/2277 |
2.4.2024 |
Judgment of the Court (Seventh Chamber) of 8 February 2024 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) –Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD
(Case C-733/22, (1) Valentina Heights)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 98 - Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services - Annex III, point 12 - Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments - Application of that rate only to accommodation facilities with a categorisation certificate - Principle of fiscal neutrality)
(C/2024/2277)
Language of the case: Bulgarian
Referring court
Varhoven administrativen sad
Parties to the main proceedings
Applicant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
Defendant: ‘Valentina Heights’ EOOD
Operative part of the judgment
Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with point 12 of Annex III thereto,
must be interpreted as precluding national legislation under which the reduced rate of value added tax (VAT) for accommodation provided in hotels and similar establishments is subject to a requirement that such an establishment hold a categorisation certificate or a provisional categorisation certificate, in so far as that legislation does not limit the application of the reduced rate of VAT to concrete and specific aspects of the category of provision of accommodation provided in hotels and similar establishments or, in the event that it limits the application of that rate to those concrete and specific aspects, it does not comply with the principle of fiscal neutrality.
ELI: http://data.europa.eu/eli/C/2024/2277/oj
ISSN 1977-091X (electronic edition)