- Hotel breakfast provided to guests is not eligible for the reduced VAT rate under Section 12(2)(11) German VAT Act; the BFH held this does not violate EU law.
- The case concerns whether breakfast and parking are separate taxable supplies or ancillary to hotel accommodation.
- Hotel parking made available without separate charge to guests may be taxable, and the taxable amount may need to be estimated.
- The BFH set aside the lower court’s ruling and remanded the case to the Saxon Fiscal Court for further fact-finding and decision.
Source: bundesfinanzhof.de
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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