- The Supreme Administrative Court in Poland referred a question to a panel of seven judges regarding the appropriate VAT rate on the delivery of take-away meals.
- The Provincial Administrative Court in Poznań held that any delivery of take-away meals is subject to 5% VAT.
- The court relied on a CJEU judgment that stated “restaurant and catering services” includes the supply of food accompanied by support services for immediate consumption.
- If the end customer chooses not to benefit from the support services provided, it is concluded that no support services accompany the supply of the food.
Source: kpmg.com
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.
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