On October 5 2023, the Court of Justice of the EU (CJEU) issued a judgment (Case C-146/22, YD) on the power of member states to apply reduced VAT rates to certain supplies of goods and services.
Summary
The situation described in Case C-146/22 is now very common, since we have many different options to consume products. In this sense, an average consumer who wants to consume a certain foodstuff may go to a supermarket to purchase it, they can go to an establishment at street level to have it prepared for immediate consumption, or they can even ask for it to be delivered to their home.
Source: ITR
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