La aplicación del tipo reducido del IVA a los establecimientos hoteleros no puede condicionarse a la tenencia de un certificado de clasificación: STJUE de 8 de febrero de 2024, asunto C-733/22

Abstract

The Court of Justice of the European Union declares that the VAT Directive precludes national legislation which makes the application of the reduced rate of VAT applicable to hotel establishments conditional upon their holding a classification certificate, in so far as that requirement does not represent the supply of a specific supply which is distinct from the general category or infringes the principle of neutrality.