Judgment_paragraph 23 · K Oy (C-219/13)

23As regards the application of reduced rates of VAT to those categories, it is apparent from the Court’s case-law that it is for the Member States, subject to compliance with the principle of fiscal neutrality inherent in the common system of VAT, to determine more precisely which of the supplies of goods and services included in the categories in Annex III to the VAT Directive the reduced rate is to apply to (see, to that effect, judgments in Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien, C‑442/05, EU:C:2008:184, paragraphs 42 and 43, and Pro Med Logistik, C‑454/12 and C‑455/12, EU:C:2014:111, paragraph 44).