28The VAT Directive does not contain any definition of ‘fairs’ or ‘amusement parks’ for the purposes of the said Annex III, point 7 and neither does Implementing Regulation No 282/2011 provide any definition of those concepts. Moreover, neither the VAT Directive nor Implementing Regulation No 282/2011 makes any reference to the law of the Member States in that regard, meaning that those concepts constitute an autonomous concept of EU law that must be interpreted uniformly throughout the European Union (see, to that effect, judgment of 20 January 2021, Finanzamt Saarbrücken, C‑288/19, EU:C:2021:32, paragraph 39 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.