- Valentina Heights applied for a new tourist categorisation certificate when it expanded
- Previous certificate was cancelled in 2019, new one not issued until 2020
- Bulgarian tax authorities asserted Valentina Heights should have charged VAT at 20% instead of 9%
- CJEU ruled Valentina Heights was entitled to charge VAT at reduced rate
- Even though Valentina Heights may have infringed Law on Tourism, it did not provide different accommodation than certificated hotels
- Principle of fiscal neutrality prevented different VAT treatment
- Dependency on tourist certification for reduced VAT rate was not legitimate and infringed fiscal neutrality.
Source: taxscape.deloitte.com
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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