Judgment_paragraph 43 · J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach (C-703/19)

43That being so, it should be recalled that, where they choose to apply one or two reduced rates of VAT to one of the 24 categories of supplies of goods or services listed in Annex III to the VAT Directive or, where appropriate, to limit their application selectively to some of the supplies of goods or services in each of those categories, the Member States must comply with the principle of fiscal neutrality (see, to that effect, judgment of 9 March 2017, Oxycure Belgium, C‑573/15, EU:C:2017:189, paragraph 28 and the case-law cited).