Segler-Vereinigung Cuxhaven (Taxation – Reduced Rate of Vat Applicable To The Letting of Places On Camping or Caravan Sites – Judgment): ECJ 19 Dec 2019

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Point 12 of Annex III – Reduced rate of VAT applicable to the letting of places on camping or caravan sites – Question of whether that reduced rate is applicable to the letting of boat moorings in a marina – Comparison with the letting of premises and sites for the parking of vehicles – Equal treatment – Principle of fiscal neutrality)
ECLI:EU:C:2019:1138, [2019] EUECJ C-715/18
Bailii
European

Updated: 19 July 2021; Ref: scu.665519