The Court of Justice of the EU rules that the provision of spa facilities by Gemeinde A does not constitute a ‘service for consideration’ if the levying of tourist tax is not linked to the use of these facilities, but to the stay on the territory of the municipality.
Source Taxlive
See also
- C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax
- Roadtrip through ECJ Cases – Focus on ”Public bodies” (Art. 13)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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