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Case C-344/22, Gemeinde A: Judgment of the Court (Tenth Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Gemeinde A v Finanzamt (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Bodies governed by public law — Municipality collecting a spa tax for the provision of spa facilities accessible to everyone)
ECLI:EU:UNKNOWN:62022CA0344
62022CA0344
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Official Journal of the European Union
C 321/15
(Case C-344/22, (<span class="oj-super oj-note-tag">1</span>) Gemeinde A)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 2(1)(c) - Supply of services for consideration - Bodies governed by public law - Municipality collecting a spa tax for the provision of spa facilities accessible to everyone)
(2023/C 321/18)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Gemeinde A
Defendant: Finanzamt
Operative part of the judgment
Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that the provision of spa facilities by a municipality does not constitute a ‘supply of services for consideration’, within the meaning of that provision, where, on the basis of municipal by-laws, that municipality imposes a spa tax of a certain amount per day’s stay on visitors staying in the municipality, when the obligation to pay that tax is linked not to the use of those facilities but to the stay in the municipal territory and those facilities are freely and gratuitously accessible to everyone.
Language of the case: German
* * *
(<span class="oj-super">1</span>) OJ C 398, 17.10.2022.