On June 12, 2024, the Court of Justice of the European Union (CJEU) received three requests for preliminary rulings from the Bundesfinanzhof, Germany's Federal Supreme Tax Court, relating to the application of the VAT rate on ancillary services in temporary accommodation.

Recently, the Tax Authority released its interpretation of the higher IMI rate applicable to properties owned by companies that are controlled by entities with tax domiciles in countries, territories or regions subject to more favorable tax regimes, according to the list approved by order of the Minister of Finance.