15. März 2011 Snack bar food sales at reduced rate of VAT The ECJ has held that the sale of prepared hot and cold snacks from stalls and stands for immediate consumption is taxable at the reduced rate as the sale of foodstuffs. Party service deliveries, by contrast, are services taxable at the standard rate. Kategorien: From EuropeSchlagwörter: reduced rate VAT, fastfood, snack bar, f ...
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 casesSchlagwörter: fastfood, reduced VAT rate, shopping cen ...
24. August 2011 Sausage and chip stand sells food if no seating provided The Supreme Tax Court has held that a mobile stand selling sausages and chips to passers by sells food if it does not provide seating. If it does, the food sales are a restaurant service, even if the seating is primitive, uncomfortable and inadequate. Kategorien: Supreme Tax Court casesSchlagwörter: stand, mobile stand, wagon, sausage, chi ...
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 PronouncementsSchlagwörter: sale of foodstuffs, food, restaurant
12. Mai 2011 No reduced-rate VAT on horses other than for food The ECJ has ruled in two cases that the reduced-rate VAT on the sale of horses must be restricted to animals intended for slaughter for food or fodder. Kategorien: From EuropeSchlagwörter: reduced rate, horses
03. März 2011 Reduced rate VAT on sale of horses to be restricted to anima ... The ECJ has held that the reduced rate of VAT on the sale of horses may only be applied to the sales of those intended for human consumption or for feeding to other animals. Kategorien: From EuropeSchlagwörter: reduced rate VAT, VAT on horses
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 casesSchlagwörter: reduced rate VAT, party service, standar ...
06. November 2013 VAT on catering sales – transition The finance ministry has granted transitional relief to September 30, 2013 on its March decree on the distinction between the sale of food and restaurant services. Kategorien: Official PronouncementsSchlagwörter: catering, food, restaurant
19. Oktober 2011 Cinema snacks taxed at reduced rate of VAT The Supreme Tax Court has followed the ECJ in holding that snack sales in cinemas are sales of food; seating and other service elements being provided to the cinema patrons as such, rather than to snack buyers specifically. Kategorien: Supreme Tax Court casesSchlagwörter: Cinema snacks, snack sales, sales of foo ...
05. Juli 2016 VAT rate for providing parking space separate from hotel acc ... Services in connection with hotel accommodation are subject to the reduced VAT rate, this also applies to ancillary services – inasmuch as they immediately contribute to the letting of rooms. Kategorien: Supreme Tax Court casesSchlagwörter: reduced VAT rate, parking space, hotel a ...
04. Juli 2022 European Commission waives customs duties and VAT on the imp ... On 1 July 2022 the European Commission adopted a resolution enabling Member States to temporarily waive customs duties and VAT on the importation from third countries of food, blankets, tents, electric generators and other life-saving equipment destined for Ukrainians affected by the war. Kategorien: From EuropeSchlagwörter: VAT waiver, customs duty
19. März 2014 Tour operator as show organiser if he purchases entire theat ... The Supreme Tax Court has held theatre ticket sales of a tour operator to be VAT-free if he takes over the entire theatre for a particular performance. Kategorien: Supreme Tax Court casesSchlagwörter: theatre, tour operator, show organiser
22. Mai 2012 Tax Amendment Act Three minor tax changes were enacted in an amending statute of May 8. Kategorien: PwC ReportsSchlagwörter: tax amendment act, treaty abuse, treaty ...
12. Juni 2014 Hotel meals in a package are ancillary to the accommodation The Supreme Tax Court has held that hotel meals provided as part of a package are ancillary to the main service of an hotel of providing accommodation. Full-board and half-board packages are therefore taxable as accommodation. Kategorien: Supreme Tax Court casesSchlagwörter: ancillary service, accommodation, hotel ...
09. Oktober 2013 Employee events: fewer costs to be taken into account The Supreme Tax Court has confirmed the tax-free limit of €110 for the benefit in kind from participation in staff outings and parties, but has reduced the cost items to be taken into account and has also taken the costs attributable to accompanying persons out of the calculation. Kategorien: Supreme Tax Court casesSchlagwörter: Employee events, staff outings, accompan ...
27. Oktober 2021 German Tax Desk Italy: Plastic Tax and Sugar Tax – Postponem ... The 2020 budget law (n. 160/2019) introduced two new consumption taxes under the responsibility of the Customs and Monopolies Authority: the tax on the consumption of plastic products with single use or ” MACSI ”(known as the“ Plastic Tax ”) and the tax on the consumption of sweetened beverages (known as the“ Sugar Tax ”). Kategorien: From EuropeSchlagwörter: Steuern / Tax
20. Februar 2018 Commission launches compliance check to assess VAT-refunds i ... On 15 February 2018 the European Commission launched a compliance check to assess whether VAT refunds to businesses in EU Member States are made quickly enough and are in line with current EU law and case law of the European Court of Justice. Kategorien: From EuropeSchlagwörter: VAT reform, input VAT refund procedure
19. Mai 2015 LIFO – open questions clarified The finance ministry has issued a decree clarifying the conditions under which a business may opt for an inventory valuation based on LIFO. Kategorien: Official PronouncementsSchlagwörter: LIFO
08. Januar 2014 Community law precedence for VAT input tax deduction The Supreme Tax Court has held that a customer may fully deduct the VAT charged on a supply in accordance with community law, even if national law prescribes a lower rate. Kategorien: Supreme Tax Court casesSchlagwörter: deduction, input tax, community law
18. Mai 2011 Partial deduction for language course abroad The Supreme Tax Court has allowed an army officer a partial deduction for an elementary level English course held in South Africa. Kategorien: Supreme Tax Court casesSchlagwörter: Language course, english course
