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Case C-344/22: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 27 May 2022 — Gemeinde A v Finanzamt
ECLI:EU:UNKNOWN:62022CN0344
62022CN0344
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Valentina R., lawyer
17.10.2022
EN
Official Journal of the European Union
C 398/11
(Case C-344/22)
(2022/C 398/13)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Gemeinde A
Defendant: Finanzamt
Questions referred
1.In circumstances such as those in the main proceedings, does a municipality which, on the basis of municipal bylaws, imposes a ‘spa tax’ (of a certain amount per day’s stay) on visitors staying in the municipality (spa guests) for the provision of spa facilities (for example a spa park, a spa building, footpaths) carry out, by providing the spa facilities to the spa guests in return for a spa tax, an economic activity for the purposes of Article 2(1)(c) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax if the spa facilities are in any event freely accessible to everyone (and therefore also, for example, to residents not subject to the spa tax or to other persons not subject to the spa tax)?
2.If the answer to Question 1 is in the affirmative: In the circumstances in the main proceedings described above, is the municipal territory alone the relevant geographic market for the purpose of examining whether treating the municipality as a non-taxable person would lead to ‘significant distortions of competition’ within the meaning of the second subparagraph of Article 13(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).