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Case C-715/18: Judgment of the Court (Eighth Chamber) of 19 December 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Segler-Vereinigung Cuxhaven eV v Finanzamt Cuxhaven (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)
ECLI:EU:UNKNOWN:62018CA0715
62018CA0715
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24.2.2020
Official Journal of the European Union
C 61/16
(Case C-715/18) (*)
(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)
(2020/C 61/19)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Segler-Vereinigung Cuxhaven eV
Respondent: Finanzamt Cuxhaven
Operative part of the judgment
Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with point 12 of Annex III thereto, must be interpreted as meaning that the reduced rate of value added tax, envisaged in that provision, for the letting of places on camping or caravan sites is not applicable to the letting of boat moorings.
(*)
OJ C 82, 4.3.2019.