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?
More details from the Polish Central Database of Administrative Court Decisions:
Includes the sale of prepared meals in conditions such as those in the main proceedings, that is to say, a situation in which the vendor:
– provides purchasers with the infrastructure to enable them to consume their purchased meal on the spot (separate space for consumption, access to toilets);
– there is no specialised waitress service;
– there is no service in the strict sense;
– the ordering process is simplified and partly automated;
– the customer has limited possibilities for personalising the order.
Is the answer to Question 1 affected by the way in which dishes are prepared, consisting in particular in the heat treatment of some of the semi-finished products and the composition of the finished dishes from semi-finished products?
Is it sufficient for the answer to question 1 that the customer has the potential to make use of the infrastructure offered, or is it necessary to establish that, from the point of view of the average customer, that element constitutes a significant part of the service?
Latest Posts in "European Union"
- Impact of New EU VAT Framework on Italian Distance Sales and Imported Goods
- CJEU to Rule on Danish VAT Group Ownership Law Compatibility with EU Directive
- EU Mandates Textile EPR: Brands Must Adapt to New Waste Framework Directive
- AG’s Opinion in Lyko Case: New Perspectives on VAT Treatment of Loyalty Programs
- VAT Compliance for Online Sellers: Essential Tips for Digital Goods
