Category: European Union
ViDA (VAT in the Digital Age) project: Which of its components will have the greatest impact on the tourism industry?
A new EU directive known as the VAT in the Digital Age (ViDA) package has been published, bringing a major change to the common system of VAT in the European Union, with particular impact on the digital and tourism industries. Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules […]
Parity clauses between hotel reservation platforms and hotel establishments are not “ancillary restraints”
The Court of Justice of the European Union (CJEU) has ruled on price parity clauses in contracts between an important hotel reservation platform and hotel establishments. The CJEU has determined that these clauses must be analyzed under the rules on anticompetitive agreements as they cannot be qualified as “ancillary restraints” since they are not strictly […]
Spain: 24-hour telephone assistance during the stay in tourist apartments does not prevent the application of the VAT exemption
According to the General Directorate of Taxes, this offer of telephone assistance to address incidents during the stay in a tourist apartment is not a service inherent to the hotel industry, so it does not affect the VAT exemption if no other hotel services are provided. Like any other activity, the rental of homes or […]