- CJ ruled on reduced VAT rate for hotel accommodation in Valentina Heights case
- Valentina Heights declared 9% VAT on turnover for tourist apartment complex in Bulgaria
- Bulgarian VAT law requires ‘classification certificate’ for reduced VAT rate
- Bulgarian tax authorities imposed VAT assessment on Valentina Heights for not having certificate
- CJ found Bulgaria in violation of EU law for making reduced VAT rate conditional on specific condition
- CJ stated that reduced VAT rate should be limited to concrete and specific aspects of hotel accommodation or comply with principle of fiscal neutrality.
Source: loyensloeff.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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