The Court of Justice of the European Union (CJEU) on 5 October 2023 issued a judgment that foodstuffs consisting of the same main ingredient (e.g., a beverage containing milk) may be subject to different reduced value added tax (VAT) rates under national law, depending on whether they are sold at retail level in shops or are prepared and served hot to a customer at his or her request with a view to their immediate consumption.
Source: KPMG
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