- The reduced VAT rate for hotel accommodation services may not always apply to ancillary services.
- EU judges state that it depends on whether the member state has specifically identified the services eligible for the reduced rate.
- National legislation must clearly define which services benefit from the reduced VAT rate.
- Some ancillary services may be excluded from the reduced rate if not explicitly covered by national rules.
Source: eutekne.info
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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