Joined Cases C-497/09 etc: Herr Bog’s sausage van, composite supplies and the principle of fiscal neutrality

27 Jul 2011

On 10 March 2011, the Court of Justice of the European Union (“ECJ”) gave judgment in four joined cases from the Bundesfinanzhof (Federal Finance Court) in Germany (Joined Cases C-497, 499, 501 and 502/09). The cases referred concerned the appropriate VAT treatment of foods supplied for immediate consumption, including as to whether the element of services or goods predominated when prepared food was served to customers other than in restaurant-like conditions.

Search
Menu