VATupdate

ECJ C-703/19 (Katowicach) – Questions – Restaurant services and take away dishes

Source: curia.europa.eu (official link to background info not yet available)

  1. Does a “restaurant service” also include the sale of prepared dishes?
  2. Is it relevant to the first question how these dishes are prepared?
  3. 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?