When the end-customer chooses not to benefit from the resources made available by the seller that would accompany the consumption of the food supplied, it must be concluded that no support services accompanied the supply of that food and that the 5% VAT rate applies (C-703/19).
Source: KPMG
Other posts about this case see here.
Latest Posts in "European Union"
- AG Kokott’s Opinion: VAT Exemption, Vouchers, and Margin Scheme for In-Game Gold Trading
- EU Reaches Agreement on 2028 Customs Reform
- VAT and Transfer Pricing: ECJ’s Arcomet Decision Clarifies Intra-Group Service Remuneration and VAT.
- VAT on Transfer Pricing Adjustments: Importance of Detailed Documentation in Court Rulings
- E-Invoicing in the EU: Tax Authorities’ Data Use and Its Impact on Businesses
