- The Council of State issued two decisions on October 9, 2024
- These decisions clarify that charges made by a hotel on the bank accounts of clients who do not show up on the agreed date without canceling their reservation in time are subject to value-added tax
- The charges are considered as compensation for a service provided by the hotel which includes guaranteeing the reservation and availability of a room for the client even if the client does not actually use the room
Source: bofip.impots.gouv.fr
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.
