Opinion of Advocate Bobek in case C‑452/17 (Alpenchalets Resorts), delivered on 5 September 2018
Facts:
1. Alpenchalets Resorts GmbH rents houses from their owners and then lets them for holiday purposes to its customers. On arrival, the owners or their agents provide further services to the individual customers, such as cleaning of the accommodation and, in some cases, a laundry and ‘bread roll’ service.
2. The question is if this qualifies as a ‘service provided by a travel agent’. And if it can, whether the reduced VAT rate should apply on the taxable amount (the margin) regarding the accommodation component of the service provided.
Conclusion:
The AG is of the opinion tat:
(1) The special scheme for travel agents applies to a supply of a service which consists in the provision of one bought-in service, provided that the bought-in service is accommodation or transport.
(2) The supply of services that is subject to the special scheme for travel agents cannot be subject to a tax rate reduction for the provision of holiday accommodation.
Source: Curia
