Suchergebnisse für: `fastfood` (43 gefunden)

1. 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 Europe

   Schlagwörter: reduced rate VAT, fastfood, snack bar, f ...
2. 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 ...
3. 10. Juni 2025

   Allocation of total sales price for „best value menu“ with d ...

   In a most recent judgment, the Supreme Tax Court held that a method for allocating a standardized total price for a certain product that results in a proportionate sales price for a combination of goods (here: „economical menu” or “best value meal“ in the „system gastronomy“) that is higher than the individual sales price is not appropriate.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT adjustment, fastfood, sale of foodst ...
4. 18. September 2023

   欧州委員会のFASTER指令 – EUでの源泉徴収手続きの統一化

   2023年6月19日、欧州委員会は、欧州連合（EU）における源泉徴収手続きを投資家、金融仲介業者、加盟国の税務当局にとってより効率的で確実なものとすることにより、単一市場への投資を促進することを目的とした「超過源泉税のより迅速かつ確実な救済（FASTER）指令」の草案を公表した。

   Kategorien: Japan Business Network (JBN) Newsflash

   Schlagwörter: Japan
5. 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
6. 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 Europe

   Schlagwörter: reduced rate, horses
7. 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 cases

   Schlagwörter: stand, mobile stand, wagon, sausage, chi ...
8. 10. Dezember 2024

   Update: EU Council agrees on new rules for withholding tax p ...

   On 14 May 2024 the Council reached an agreement (general approach) on safer and faster procedures to obtain double taxation relief, which will help boost cross-border investment and help fight tax abuse.

   Kategorien: From Europe

   Schlagwörter: withholding tax, double tax relief
9. 03. Dezember 2024

   No right to estimate the withdrawal of non-food items by ret ...

   An additional estimate by the tax office because of a breach of record-keeping obligations is not possible if the taxpayer (a sole trader in the food and non-food sector) was relying on the simplified record-keeping procedure granted to him by the Federal Ministry of Finance. The main issue in the case of dispute was whether the ministerial circular to that effect covers not only food but also non-food items.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: records, bookkeeping
10. 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 Europe

    Schlagwörter: reduced rate VAT, VAT on horses
11. 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 ...
12. 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 Pronouncements

    Schlagwörter: catering, food, restaurant
13. 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 cases

    Schlagwörter: Cinema snacks, snack sales, sales of foo ...
14. 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 Europe

    Schlagwörter: VAT waiver, customs duty
15. 28. April 2025

    North Rhine-Westphalia: First federal state to use artificia ...

    The Northrhine-Westphalia tax authorities are taking a further step towards digital administration. From May 2025, an AI module will be used for the first time in four pilot tax offices in the state to support the tax assessment procedure. The objective: tax returns are to be processed more efficiently, faster and more accurately - to the benefit of both citizens and employees in the tax administrations.

    Kategorien: Official Pronouncements

    Schlagwörter: Artificial Intelligence (AI)
16. 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 cases

    Schlagwörter: reduced rate VAT, parking space, hotel a ...
17. 27. Juni 2025

    EU customs: Council agrees on key features for more modern, ...

    The Council today agreed on a partial negotiating mandate on a fundamental reform of the EU customs framework. The overhaul will give customs authorities across the EU a more modern toolbox to deal with trends such as huge increases in trade volumes, especially in e-commerce, a fast-growing number of EU standards that must be checked at the border and shifting geopolitical realities and crises.

    Kategorien: From Europe

    Schlagwörter: Customs simplifications
18. 18. Juli 2025

    Federal Constitutional Court: Successful constitutional comp ...

    In a decision published today the Third Chamber of the First Senate of the Federal Constitutional Court (“FCC”) overturned various tax court decisions concerning the obligation to use the special electronic tax advisor mailbox (known as “beSt”).

    Kategorien: Constitutional Court

    Schlagwörter: unconstitutional
19. 20. Juni 2023

    EU Commission: Improve withholding tax procedures to boost c ...

    On 19 June 2023 the European Commission proposed new rules to make withholding tax procedures in the EU more efficient and secure for investors, financial intermediaries (e.g., banks) and Member State tax administrations. This initiative is aimed to promote fairer taxation, fight tax fraud, and support cross-border investment throughout the EU.

    Kategorien: From Europe

    Schlagwörter: Fraud, withholding tax
20. 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 cases

    Schlagwörter: theatres, show organiser, Tour operators
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