- The BFH ruled that a method for dividing a total price for multiple food and drink items in a combo meal is inappropriate if it results in a proportional sale price for one product that exceeds its individual sale price. In a case involving a fast-food restaurant, the BFH rejected the “Food-and-Paper” method, which allocates based on cost of goods, as it could lead to a calculated menu price for a high-cost product exceeding its individual sale price. This outcome does not reflect the economic reality of a discounted combo offer and is therefore not considered appropriate.
Source: ebnerstolz.de
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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