In Gemeinde A v Finanzamt(Case C‑344/22) (13 July 2023) the CJEU held that a spa tax collected by a German municipality did not represent consideration for a supply that was subject to VAT.
Gemeinde A was a state-recognised spa town. It levied a tax to cover the costs of constructing and maintaining the spa and leisure facilities of the town and related events. The spa tax was levied on three groups of people:
those staying (but not resident) in the municipality who could use the spa facilities and participate in the related events;
residents of the municipality the focal point of whose life was is a different municipality; and
non-local persons staying in the municipality for professional reasons.
The tax was not levied on day visitors or non-local persons or residents working or training within the municipality itself. It was...
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In Gemeinde A v Finanzamt(Case C‑344/22) (13 July 2023) the CJEU held that a spa tax collected by a German municipality did not represent consideration for a supply that was subject to VAT.
Gemeinde A was a state-recognised spa town. It levied a tax to cover the costs of constructing and maintaining the spa and leisure facilities of the town and related events. The spa tax was levied on three groups of people:
those staying (but not resident) in the municipality who could use the spa facilities and participate in the related events;
residents of the municipality the focal point of whose life was is a different municipality; and
non-local persons staying in the municipality for professional reasons.
The tax was not levied on day visitors or non-local persons or residents working or training within the municipality itself. It was...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
