Will Manfred Bog set off a new wave of VAT claims?

Thomas Chacko

On 10 March the ECJ delivered its judgment in the joined cases of Manfred Bog CinemaxX Entertainment Lothar Lohmeyer and Fleischerei Nier (Cases C-497/09 C-499/09 C-501/09 and C-502/09).

The references were from the German courts questioning whether supplies of (broadly speaking) fast food should be charged to VAT at the standard rate or at a reduced rate.

Germany allowed for a reduced rate of VAT for supplies of prepared food but did not if those were supplies of services. Their legislation provided that:

‘The supply of food and beverages for consumption on the spot is a supply of services. Food and beverages are supplied for consumption on the spot if in accordance with the circumstances of the supply they are intended to be consumed in a place which is spatially connected with the place of supply and special facilities...

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