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New version applies from 01/01/2018. 230 provisions change. Later versions: 01/01/2020, 01/01/2022, 01/01/2024, 01/01/2026. Recital 115 changes in this version: compare with the current text.

Recital 115

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Likewise, hotel and restaurant services are typically offered only by operators located in the specific place of delivery of those services and therefore also have a limited cross-border dimension. They should therefore only be covered by the light regime, as from a threshold of EUR 750 000.000 . Large hotel and restaurant service contracts above that threshold can be of interest for various economic operators, such as travel agencies and other intermediaries, also on a cross-border basis.

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