- The reduced VAT rate for accommodation facilities cannot be tied to the possession of a classification certificate, unless it corresponds to specific aspects of hotel services.
- The principle was established by the Court of Justice of the European Union in a recent case.
- The case originated from Bulgarian tax legislation, which links the reduced VAT rate to the issuance of a classification certificate.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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