Nowadays, it is almost normal for supermarkets to have bakery branches in the so-called pre-checkout zones that sell pieces of cake or sandwiches for consumption on the spot. The BFH has just decided that the companies are providing catering services that were subject to the standard VAT rate of 19 percent before July 1, 2020 (BFH decision of September 15, 2021, XI R 12/21 / XI R 25/19 ).
Source: nwb-experten-blog.de
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