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Taxation

The EU has limited competences in the area of taxation. The EU aims to tackle the tax obstacles that prevent individuals and companies from operating freely across borders and from exploiting the benefit of the Internal Market. It encourages changes to tax systems so that they support Community objectives such as competitiveness and sustainable development.

With regard to taxation at EU level, the most important issue for the hospitality industry is the area of value added tax (VAT).

Decisions on legislation concerning taxation matters require unanimity in the Council. The European Parliament is only consulted.

Key EU measures:


Main HOTREC documents:

  • Report on the benefits of low VAT on job creation and competitiveness  4 May 2017

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  • HOTREC response on Consultation on reduced VAT rates legislation  9 January 2013

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  • VAT table 2012  26 June 2012

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  • HOTREC position Paper on bed taxes  3 May 2012

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  • Press release on bed taxes  3 May 2012

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  • VAT Consultation of the European Commission - HOTREC reply  30 May 2011

    HOTREC's reply to the European Commission's Green Paper public consultation on the future of VAT in the EU

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  • VAT table 2011  30 March 2011

    VAT rates applied to hotel and restaurant services in 2010 in Europe

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  • VAT table 2010  25/02/2011

    VAT rates applied to the hotel and restaurant services

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  • Press release - Reduced VAT rates for restaurants - officially adopted  5 May 2009

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  • Press release - Revision of the VAT system for restaurant services  10/03/2009

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