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"
- EU Must Intensify Efforts Against Tax Fraud and Corruption, Says Chief Prosecutor
- Complex Interplay: Transfer Pricing and VAT Challenges for Multinational Corporations in the EU
- Complex Interplay: Transfer Pricing and VAT Challenges for Multinational Corporations in the EU
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
- Virtual Currency Taxation: Analyzing VAT Implications in Gaming Post Case C-472/24