The CJEU rules that Bulgaria violated EU law by requiring a classification certificate for applying the reduced VAT rate to the rental of a tourist apartment complex. The case involves Valentina Heights EOOD in Bansko, which charges 9% VAT on rentals. The Bulgarian Tax and Customs Administration imposed an additional VAT assessment when the mayor revoked the classification certificate. The CJEU also highlights the need to determine if the legislation limits the application of the reduced VAT rate to specific aspects of services.
- C-733/22 (Valentina Heights) – Judgment – The eligibility for a reduced VAT rate for hotels cannot be contingent upon possessing a categorization certificate
- Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)
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