Source: curia.europa.eu (official link to background info not yet available)
- Does a “restaurant service” also include the sale of prepared dishes?
- Is it relevant to the first question how these dishes are prepared?
- Is it important for the first question that a customer has the has the possibility to use the infrastructure of the service provider, or should the infrastructure be an essential part of the service?
Latest Posts in "European Union"
- E-Invoicing & E-Reporting Explained: EN16931 – European E-Invoicing Standard
- VAT Concepts Explained: “Consideration” and Direct Link: Defining What Constitutes a Supply
- EU’s ViDA in Motion: How EU Member States Are Preparing for implementing Digital Reporting Requirements (DRR)
- EU “28th Tax Regime” Study: Implications for VAT and Customs in Cross‑Border Business
- Year-End Adjustments: Impact of Latest ECJ Rulings on VAT and Transfer Pricing in Practice













