Reduction of the VAT rate on draught beer from 1 May 2020

The most controversial aspect of the issue is not the application of various VAT rates on draught beer but rather the uncertainty as to how to differentiate between individual situations. Determining whether the provided services are part of catering or beer is provided in the form of goods, may be rather difficult. It will be possible to make certain conclusions only based on the rulings of the European Court of Justice.

Source: Deloitte

Bloombergtax

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