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 […]