BFH seeks clarification from ECJ on hotel VAT rates for ancillary services under EU law.

The Federal Fiscal Court (BFH) has asked the European Court of Justice (ECJ) for clarification.
The issue at hand is whether the VAT rate should be divided for ancillary services provided by a hotel.
The reduced tax rate should apply to room rental, while the standard tax rate should apply to ancillary services.
Ancillary services are those that cannot be added or removed and are included in the price.
Examples of ancillary services include hotel parking, breakfast, fitness area, wellness area, and Wi-Fi.
According to § 12 Abs. 2 Nr. 11 Satz 2 UStG, there is a requirement for division.
The reduced tax rate only applies to room rental, not to ancillary services.
Recent ECJ case law may suggest that the requirement for division violates European law.

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.