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Rental of furnished student rooms considered a hotel service subject to VAT?

The general VAT rule states that the rental of immovable property is exempt from VAT. This is a general principle, to which there are exceptions, such as the rental of garages or the provision of furnished accommodation. In practice, a hotel service is sometimes broadly formulated, so that the rental of furnished student rooms (with additional services) could also be included. The legislator is trying to put a stop to this. An overview of the latest developments in this regard…

Source: alaska-group.eu

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