On 10 March 2011, the ECJ gave judgment in four joined cases from the Bundesfinanzhof (Federal Finance Court) in Germany (Joined Cases C-497, 499, 501 and 502/09).
On 10 March 2011 the ECJ gave judgment in four joined cases from the Bundesfinanzhof (Federal Finance Court) in Germany (Joined Cases C-497 499 501 and 502/09).
The cases referred concerned the appropriate VAT treatment of foods supplied for immediate consumption including as to whether the element of services or goods predominated when prepared food was served to customers other than in restaurant-like conditions.
The taxpayer in the first of the joined cases Herr Bog sold food and drinks from mobile snack bars described as being:
‘…equipped with a sales counter with a glass splashguard below and around which ran a "board" made from a material sold...
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On 10 March 2011, the ECJ gave judgment in four joined cases from the Bundesfinanzhof (Federal Finance Court) in Germany (Joined Cases C-497, 499, 501 and 502/09).
On 10 March 2011 the ECJ gave judgment in four joined cases from the Bundesfinanzhof (Federal Finance Court) in Germany (Joined Cases C-497 499 501 and 502/09).
The cases referred concerned the appropriate VAT treatment of foods supplied for immediate consumption including as to whether the element of services or goods predominated when prepared food was served to customers other than in restaurant-like conditions.
The taxpayer in the first of the joined cases Herr Bog sold food and drinks from mobile snack bars described as being:
‘…equipped with a sales counter with a glass splashguard below and around which ran a "board" made from a material sold...
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:
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