H&I 2021/684
Phantasialand. VAT rate. Mobile fairground entertainers vs static fairground undertakings. Court of Justice
CJ 09-09-2021, C-406/20 (Uitspraak), m.nt. Charlene Herbain and Joachim Englisch (Phantasialand)
- Instantie
Court of Justice of the European Union
- Datum
9 september 2021
- Zaaknummer
C-406/20
- Noot
Charlene Herbain and Joachim Englisch
- Roepnaam
Phantasialand
- JCDI
JCDI:ADS512142:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Omzetbelasting / Tarief
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 09‑09‑2021
- Wetingang
Council directive 2006/112/EC Article 98
Essentie
Judgment of the Court of Justice in the case Phantasialand on the VAT rate for amusement parks.
Samenvatting
Art. 98 of the Council Directive 2006/112 /EC in conjunction with Annex III No. 7 is to be interpreted in such a way that it does not preclude a national legislation that allows the services of fixed amusement parks and those of travelling fairs to be subject to different VAT rates, one reduced and the other standard, provided that the neutrality principle is observed. EU law does not prohibit the referring court, where it has particular difficulties in verifying compliance ... Verder lezen? Log in om dit document te bekijken.