BFH Rules on Tax Allocation for Discounted Fast-Food Combos: EVP Method Preferred

The Federal Fiscal Court addressed the issue of how to allocate prices for takeaway combo meals in system gastronomy.
Combo products with different tax rates require price allocation when sold as a single unit.
Two common allocation methods are the cost of goods method and the individual sales price method.
The individual sales price method is generally preferred by tax authorities for simplicity.
A system gastronomy operator used the cost of goods method for discounted combo meals.
The tax office rejected this method, favoring the individual sales price method.
The Federal Fiscal Court ruled against the operator, stating the cost of goods method was not appropriate in this case.

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.