Judgment of the Court (Eighth Chamber) of 19 December 2019.

Segler-Vereinigung Cuxhaven e.V. v Finanzamt Cuxhaven.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling — Taxation — 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 — Point 12 of Annex III — Reduced rate of VAT applicable to the letting of places on camping or caravan sites — Question of whether that reduced rate is applicable to the letting of boat moorings in a marina — Comparison with the letting of premises and sites for the parking of vehicles — Equal treatment — Principle of fiscal neutrality.#Case C-715/18.
Judgment of the Court (Eighth Chamber) of 19 December 2019