Supply of food for immediate consumption: whether a supply of goods or services
In Finanzamt Burgdorf v M Bog (and related appeals) (ECJ Case C-497/09) a trader sold food such as sausages and chips from mobile snack bars. He accounted for VAT at a reduced rate. The tax authority issued an assessment charging VAT at the standard rate. The trader appealed and the case was referred to the ECJ for a ruling on whether the trader should be treated as supplying goods or services. The ECJ held that for the purpose of the Sixth Directive ‘the supply of food or meals freshly prepared for immediate consumption from snack stalls or mobile snack bars or in cinema foyers is a supply of goods within the meaning of Article 5 if a qualitative examination of the entire transaction shows that the elements of supply of services preceding and...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Supply of food for immediate consumption: whether a supply of goods or services
In Finanzamt Burgdorf v M Bog (and related appeals) (ECJ Case C-497/09) a trader sold food such as sausages and chips from mobile snack bars. He accounted for VAT at a reduced rate. The tax authority issued an assessment charging VAT at the standard rate. The trader appealed and the case was referred to the ECJ for a ruling on whether the trader should be treated as supplying goods or services. The ECJ held that for the purpose of the Sixth Directive ‘the supply of food or meals freshly prepared for immediate consumption from snack stalls or mobile snack bars or in cinema foyers is a supply of goods within the meaning of Article 5 if a qualitative examination of the entire transaction shows that the elements of supply of services preceding and...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
