BFH, resolution of 20 October 2021, XI R 2/21
The BFH rules that a company that portions out meals in a staff canteen, hands these out on reusable crockery with reusable cutlery and also washes those dishes and cutlery when returned is providing a service. Thus, the supply is subject to the standard rate of VAT outside the scope of application of § 12 (2) no. 15 German VAT Law (UStG).
Source KPMG
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