The Administrative Court of Versailles (France) ruled that hotels have no right to deduct VAT in relation to free hotel stays offered under a ‘hotel loyalty program’

CAA de VERSAILLES, 06.06.2017, 17VE00830, TVA, Programme de fidélité

In the present case, the Administrative Court of Appeal of Versailles (Cour administrative d’appel de Versailles) had to examine a loyalty rewards program in the light of the EU system of VAT.