Comments on ECJ C-344/22: Free provision of spa facilities no VAT service

The Court of Justice of the EU rules that the provision of spa facilities by Gemeinde A does not constitute a ‘service for consideration’ if the levying of tourist tax is not linked to the use of these facilities, but to the stay on the territory of the municipality.

Source Taxlive

See also

• C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax
• Roadtrip through ECJ Cases – Focus on ”Public bodies” (Art. 13)

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