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Commentary to ECJ C-406/20 (Phantasialand) – VAT treatment of amusement parks and fun fairs

Commentary relating to ECJ C-406/20 (Phantasialand).

“A roller coaster ride at the fun fair is cheaper than in the amusement park. The ECJ (Case C-406/20) allows for different VAT rates of location-dependent carnivals in the form of amusement parks on the one hand and location-independent carnivals on the other. It confirms the fundamental compatibility of this German taxation practice with EU law, provided that the principle of neutrality is observed, i.e., equal services are treated equally.”

Source: IVA

ECJ Case: C-406/20


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