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Case C-406/20: Judgment of the Court (Seventh Chamber) of 9 September 2021 (request for a preliminary ruling from the Finanzgericht Köln — Germany) — Phantasialand v Finanzamt Brühl (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 — Annex III, point 7 — Admission fee for amusement parks and fairs — Principle of fiscal neutrality — Services provided by static and mobile fairground entertainers — Comparability — Context — Point of view of the average consumer — Expert opinion)
ECLI:EU:UNKNOWN:62020CA0406
62020CA0406
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22.11.2021
Official Journal of the European Union
C 471/10
(Case C-406/20)
(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 - Annex III, point 7 - Admission fee for amusement parks and fairs - Principle of fiscal neutrality - Services provided by static and mobile fairground entertainers - Comparability - Context - Point of view of the average consumer - Expert opinion)
(2021/C 471/12)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Phantasialand
Defendant: Finanzamt Brühl
Operative part of the judgment
Article 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with point 7 of Annex III to that directive, must be interpreted as not precluding national legislation under which, first, services provided by mobile fairground entertainers and, second, those provided by static fairground entertainers in the form of amusement parks are subject to different rates of value added tax, one reduced and the other normal, provided that the principle of fiscal neutrality is respected. European Union law does not preclude the referring court, where it encounters particular difficulties in verifying compliance with the principle of fiscal neutrality, from requesting, in accordance with the conditions laid down in national law, an expert opinion intended to inform its judgment.
(1) OJ C 423, 7.12.2020.