Legal Decision on VAT for Short-Stay Rentals: Hotel Competition or Residential Use?

The case involves a dispute over VAT on short-stay rentals
The taxpayer argues that their apartment rentals compete with hotels and are similar to hotel accommodation
The tax authority argues that the rentals do not meet the criteria for competition with hotels or holiday accommodations
The court must determine if the rentals have a similar function to hotel or holiday accommodations
The court considers previous rulings that emphasize the need for rentals to provide short-term accommodation without the tenant being responsible for inventory
The court ultimately rules that the taxpayer’s rentals do not qualify as similar to hotel or holiday accommodations and are subject to VAT.

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.