Comments on ECJ C-576/23 (Elite Games): Ruling on VAT Rate for Admission to Amusement Parks: Romanian Tax Code Analysis

• Romanian Tax Code includes reduced rate of 5% for access to amusement parks
• Directive 2006/112/EC does not mention CNEA codes 9321 and 9329
• Initial version of Romanian Tax Code did not have reduced rate for amusement parks
• Current reduced rate is 9%
• ECJ considered case law clear and issued reasoned order
• Member States can apply reduced rates to admission to amusement parks
• Terms ‘fairs’ and ‘amusement parks’ must be interpreted consistently across EU
• Reduced rate is a departure from applying standard rate

Source: kluwertaxblog.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.

---

---