Comments on ECJ C-409/24-C411/24 – Accommodation landlords must split supplies for VAT purposes (AG Opinion)

Briefing document & Podcast: ECJ C-409/24 to 411/24 – AG Opinion – VAT on Short-Term Accommodation and Ancillary Services – VATupdate

• EU Law Compliance on VAT Separation: Advocate General Ćapeta has determined that it is not contrary to EU law for hotels in Germany to tax ancillary services, such as breakfast, separately at the standard VAT rate of 19%, even when these services are provided alongside short-term accommodation.
• Case Background: J-GmbH, a hotel and restaurant operator, argued for a reduced VAT rate of 7% on combined services, including breakfast and parking, but German tax authorities contended that these services should be taxed separately at the standard rate, as they are independent and not ancillary to the accommodation.
• Legal Precedent and Implications: The Advocate General’s conclusion supports the validity of German legislation that requires the separation of VAT treatment for such services, reinforcing that the VAT Directive allows for this distinction, regardless of the all-inclusive nature of bookings offered to customers.

Source Taxlive

See also

• ECJ VAT C-409/24, C-410-24, C-411/24 – AG Opinion – VAT Treatment of Ancillary Services: Separate Standard Rate Taxation Allowed – VATupdate
• Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99) – VATupdate
• Roadtrip through ECJ Cases – Focus on ”Composite supplies” – VATupdate

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