Supply of food for parties: whether a supply of goods or services
In Fleischerei Nier GmbH & Co KG v Finanzamt Detmold (ECJ Case C-502/09) a partnership which operated a butcher’s shop also provided a catering service for parties. The tax authority issued an assessment charging VAT on the basis that the whole of the amount charged for the catering service was standard-rated. The partnership appealed and the case was referred to the ECJ for a ruling on whether the partnership should be treated as supplying goods or services. The ECJ held that ‘except in cases in which a party catering service does no more than deliver standard meals without any additional elements of supply of services or in which other special circumstances show that the supply of the food represents the predominant element of a transaction the activities of a party catering service are...
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 parties: whether a supply of goods or services
In Fleischerei Nier GmbH & Co KG v Finanzamt Detmold (ECJ Case C-502/09) a partnership which operated a butcher’s shop also provided a catering service for parties. The tax authority issued an assessment charging VAT on the basis that the whole of the amount charged for the catering service was standard-rated. The partnership appealed and the case was referred to the ECJ for a ruling on whether the partnership should be treated as supplying goods or services. The ECJ held that ‘except in cases in which a party catering service does no more than deliver standard meals without any additional elements of supply of services or in which other special circumstances show that the supply of the food represents the predominant element of a transaction the activities of a party catering service are...
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:
