Aplicación de distintos tipos de IVA a un mismo producto en función de que la venta se acompañe o no de servicios accesorios: STJUE de 5 de octubre de 2023, C-146/22

Abstract

The CJEU analyzes, in light of the principle of fiscal neutrality, the  compatibility with the VAT Directive of national legislation that makes it possible to apply different reduced VAT rates to supplies of quite similar goods, with the only difference being that in one case the delivery of foodstuffs and beverages involves ancillary services, which are absent in the other operation.