Publications Office of the EU
Case C-733/22, Valentina Heights: Judgment of the Court (Seventh Chamber) of 8 February 2024 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) –Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v ‘Valentina Heights’ EOOD (Reference 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 — Annex III, point 12 — Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments — Application of that rate only to accommodation facilities with a categorisation certificate — Principle of fiscal neutrality)
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