Suchergebnisse für: `delivery-of-food` (3 gefunden)

1. 23. Dezember 2021

   VAT rate for provision of food and beverage services in a sh ...

   When using a food-court in a shopping mall the services of a fast-food provider may not be a delivery of food (for which the reduced VAT rate is applicable) but rather a service subject to the standard VAT rate if - as the Supreme Tax Court points out in a most current decision - it is evident from the perspective of an average consumer that the provider of the food has a facility at his disposal on the nearby premises. This, e.g., may be the case if a tray is provided for transporting the purchased food to a consumption facility located in the food-court.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: reduced rate VAT, fastfood, shopping cen ...
2. 25. Januar 2012

   Party service subject to full rate VAT

   The Supreme Tax Court has followed the ECJ in holding that a party service provides more than the mere supply of hot and cold food and thus performs a service chargeable to standard rate VAT.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: reduced rate VAT, party service, standar ...
3. 26. März 2013

   Meals – sale of foodstuffs or a restaurant service?

   The finance ministry has set out the principles to be followed in distinguishing between the sale of foodstuffs and the provision of services when supplying meals in a ready-to-eat condition.

   Kategorien: Official Pronouncements

   Schlagwörter: sale of foodstuffs, food, restaurant