TFL Vsebine / Odločbe Evropskega sodišča

Judgment of the Court (Fourth Chamber) of 5 March 2026.#J-GmbH and Others v Finanzamt K and Others.#References for a preliminary ruling – Common system of 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 – Short-term accommodation in hotels and similar establishments – Annex III, point (12) – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Supplies that are ancillary to accommodation – National regulations establishing a mechanism for separating taxable transactions – No application of the reduced VAT rate to supplies that are not directly used for the accommodation – Principle of fiscal neutrality.#Joined Cases C-409/24 to C-411/24.