(a)
Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age · European Union
in paragraph 2, the following subparagraph is inserted after the first subparagraph: ‘Notwithstanding the first subparagraph, point (a), the uninterrupted rental of accommodation to the same person for a maximum of 30 nights shall be regarded as having a similar function to the hotel sector subject to criteria, conditions and limitations to be laid down by Member States.’;
← (3) · All articles · (b) →
Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.