{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:62024cj0409","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:62024cj0409)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-10-30","fingerprint":"ewai:se:52a4d6","proof":"sha256:96980aa7ebe684c157bd23594eef287574cc0b80a10c587e783904eda4eb206a","jurisdiction":"se","lang":"en"},"brand_source":"Source: NovaCopilot","object_type":"decision","object_id":"decision:eu:62024cj0409","schema_version":"1","schema":"https://legal.exploreworldai.com/api/public/v1/schemas/decision","url":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:62024cj0409","judgment":{"id":"eu:62024cj0409","text":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:62024cj0409"},"siblings":{"risk":"https://legal.exploreworldai.com/api/public/v1/obj/risk/eu:62024cj0409","relation":"https://legal.exploreworldai.com/api/public/v1/obj/relation/eu:62024cj0409","change":"https://legal.exploreworldai.com/api/public/v1/obj/change/eu:62024cj0409","agent":"https://legal.exploreworldai.com/api/public/v1/obj/agent/eu:62024cj0409","provenance":"https://legal.exploreworldai.com/api/public/v1/obj/provenance/eu:62024cj0409","status":"https://legal.exploreworldai.com/api/public/v1/obj/status/eu:62024cj0409","precedent":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:62024cj0409","edge":"https://legal.exploreworldai.com/api/public/v1/obj/edge/eu:62024cj0409","element":"https://legal.exploreworldai.com/api/public/v1/obj/element/eu:62024cj0409","weight":"https://legal.exploreworldai.com/api/public/v1/obj/weight/eu:62024cj0409","conflict":"https://legal.exploreworldai.com/api/public/v1/obj/conflict/eu:62024cj0409","citation_graph":"https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/eu:62024cj0409"},"source":"NovaCopilot","precedent_graph":"https://legal.exploreworldai.com/api/public/v1/precedent-graph/eu:62024cj0409","item":{"judgment":"eu:62024cj0409","issue":"Joined Cases C-409/24 to C-411/24.","decisions":[{"decision_id":"decision:eu:62024cj0409#1","precedent_id":"precedent:eu:62024cj0409#1","paragraph_id":"para_133","outcome":"does_not_preclude","then":"Article 98(1) and (2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with point (12) of Annex III to that directive, must be interpreted as not precluding national legislation which excludes from the scope of the reduced rate of value added tax applicable to short-term accommodation services provided in hotels and similar establishments supplies which are not directly used for that accommodation, such as the making available of parking spaces, a gym and wellness facilities, as well as access to the hotel’s wi-fi network and the","conditions":[{"text":"provided that those rules make provision for the reduced rate to be applied to concrete and specific aspects of the categories of accommodation services referred to in point (12) of Annex III to that directive and that the principle of fiscal neutrality is complied with.","elements":[]}],"exceptions":[],"elements":[],"open":["Inga rekvisit ur lexikonet kunde knytas till regeln."]}],"text_sha256":"6033dfa252c5d803fef2389227ae0710edabb6ddcb2bbea7aaf4d965fa5983b1","method":"Rättsregeln delas i utfall, villkor (where, if, when, provided that) och undantag (unless, except where) med fasta regler.","graph":{"graph_version":"1","path":"topic → obligation → decision → sanction → compliance","relations":[],"open":[{"decision_id":"decision:eu:62024cj0409#1","missing":["obligation","sanction","compliance"],"reason":"Ingen säker registerkoppling via gemensamt rekvisit eller domens rättsakts-ID."},{"decision_id":"all","missing":["topic"],"reason":"Ingen kuraterad ämneskoppling för beslutets regelverk."}],"method":"Deterministisk koppling via permanenta rekvisit-ID:n, registrets rättsakts-ID:n och en kuraterad rättsakt-till-ämne-tabell. Inga relationer skapas med fritextgissning."},"limits":[],"hash":"64c0bd520f407f39fcddcf4552308983fdd6ba9646574e55be77fad4f38432be"},"links":{"provisions":null,"case_law":{"precedent":"https://legal.exploreworldai.com/api/public/v1/obj/precedent/eu:62024cj0409","conflict":"https://legal.exploreworldai.com/api/public/v1/obj/conflict/eu:62024cj0409","citation_graph":"https://legal.exploreworldai.com/api/public/v1/obj/citation_graph/eu:62024cj0409","weight":"https://legal.exploreworldai.com/api/public/v1/obj/weight/eu:62024cj0409"},"evidence":{"provenance":"https://legal.exploreworldai.com/api/public/v1/obj/provenance/eu:62024cj0409","chain_verify":"https://legal.exploreworldai.com/api/public/v1/changes/verify","object_changes":"https://legal.exploreworldai.com/api/public/v1/objects/changes"},"compact":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:62024cj0409?view=compact","representations":{"sv":"https://legal.exploreworldai.com/eu/praxis/62024cj0409","en":"https://legal.exploreworldai.com/en/eu/praxis/62024cj0409"},"machine_languages":["en","sv"],"ref":"eu:62024cj0409"},"watch":{"risk":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu%3A62024cj0409","relations":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu%3A62024cj0409","risk_changes":"https://legal.exploreworldai.com/api/public/v1/risk-changes","node_state":"https://legal.exploreworldai.com/api/public/v1/node-state?id=eu%3A62024cj0409","provenance":"https://legal.exploreworldai.com/api/public/v1/obj/provenance/eu:62024cj0409"},"metadata":{"schema":"novacopilot_object_metadata/1","canonical_url":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:62024cj0409","source":"Source: NovaCopilot","official_source":null,"short_answer":null,"short_answer_status":"not_in_register","hash":"64c0bd520f407f39fcddcf4552308983fdd6ba9646574e55be77fad4f38432be","schema_version":"1","last_verified_at":null,"verification_status":"not_verified_yet","integrity_check_scope":"stored_content_only"},"hash":"sha256:96980aa7ebe684c157bd23594eef287574cc0b80a10c587e783904eda4eb206a","version":"legal-2026-10-30","expires":"2026-10-31T00:00:00.000Z","dependency":{"index_version":"legal-2026-10-30+legal-2026-10-30+2026-10-30T12:37:49","content_hash":"sha256:96980aa7ebe684c157bd23594eef287574cc0b80a10c587e783904eda4eb206a","revalidate_after":"2026-10-30T15:40:41.659Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:62024cj0409","disclaimer":"Source reference with official identifier. Not legal advice and not a compliance decision.","content_notice":{"legal_advice":false,"nature":"Source register. Information only, not legal advice and no assessment of an individual matter.","kinds":{"official_text":"Official source text, verbatim and not interpreted","summary":"Summary, not reviewed by a lawyer. Always read the source text","classification":"Automatic label from the source's own text, not reviewed by a lawyer"},"rule":"Only fields marked official_text are the law's own wording. Everything else points to it.","report_error":"https://legal.exploreworldai.com/api/public/v1/corrections","ai_act_declaration":"https://legal.exploreworldai.com/api/public/v1/ai-act-declaration"},"usageInfo":"https://legal.exploreworldai.com/citering","freshness":{"freshness_class":"live","as_of":"2026-10-30T14:40:41.876Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/obj/decision/eu:62024cj0409","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":2175}}