Foodstuffs consisting of the same main ingredient are subject to two different reduced VAT rates depending on whether they are sold in a shop or prepared and served hot to a customer in a café, the Court of Justice of the EU ruled in case C-146/22. The condition is that the difference in administration is visible to the consumer.
Source Prawo.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
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