- The case concerns whether ancillary services like breakfast in hotels should be taxed separately from accommodation.
- The German law sets a reduced VAT rate for short-term accommodation but excludes ancillary services from this rate.
- The Bundesfinanzhof questions if this exclusion aligns with the VAT Directive.
- J-GmbH applied a reduced tax rate to accommodation, breakfast, and parking, treating them as a single supply.
- Tax authorities determined that breakfast and parking should be taxed at the standard rate.
Source: curia.europa.eu
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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