Comments on ECJ C-146/22: Hot chocolate in restaurants may be subject to 8% VAT

• Polish regulations regarding the taxation of milk-based beverages in restaurants and stores are in line with EU law, according to a ruling by the Court of Justice of the European Union (TSUE).
• The ruling states that a customer who buys a hot milk drink in a café is purchasing a service related to catering, which is subject to an 8% VAT rate. On the other hand, a customer who buys a similar drink ready to consume in a store is not receiving any additional services and is buying a food product, which is subject to a 5% VAT rate.
• This ruling has implications for all EU businesses, as VAT regulations are standardized across the European Union.
• This is not the first ECJ ruling regarding VAT settlements in Polish gastronomy. In a previous ruling, the court stated that the correct VAT rate depends on whether additional services are provided with the food.
• The ruling may pose financial challenges for Polish restaurants, as their financial burden has increased with the temporary 0% VAT rate on food products.

Source: podatki.gazetaprawna.pl

See also

• • C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Different VAT rates for goods are sold at retail or prepared and supplied hot for immediate consumption
  • Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)

---

• Join the Linkedin Group on ECJ VAT Cases, click HERE
• VATupdate.com – Your FREE source of information on ECJ VAT Cases

 

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---