- VAT rate for sale of sushi in France subject to dispute between Tax authority and highest tax court
- Turnover for sushi restaurants in France is 728 million euros, making VAT rate a strategic issue
- Applying 10% VAT rate instead of 5.5% can impact selling price or seller’s margin
- Council of State decision in Sushi Saint-Cloud case changed VAT rate rules for sushi
- Rules for VAT rates on food products specified in General Tax Code and administrative doctrine
- Criteria for determining VAT rate include packaging that allows preservation for delayed consumption
- Challenge for food sector actors is determining if products are for immediate or delayed consumption
Source: cyplom.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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