Tax & Legal

Categories: All (2 found)

1. 10.06.2025

   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.

   Categories: Supreme Tax Court cases

   Keywords: VAT adjustment, fastfood, sale of foodst ...
2. 26.03.2013

   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.

   Categories: Official Pronouncements

   Keywords: sale of foodstuffs, food, restaurant