There is a case to answer on the zero rating of take away hot food following the ECJ’s decision in the case of Manfred Bog and Others

12 May 2011

The ECJ’s decision in joined German cases concerning Mr Manfred Bog and others has generated much debate over the United Kingdom’s VAT treatment of hot takeaway food. HMRC’s declared view in Revenue & Customs Brief 19/11 that the ECJ’s judgement has no implications for the UK treatment of supplies of hot food is unlikely to put the matter to rest. The German courts’ reasons for referring the cases to the ECJ, and the ECJ’s reasoning in its decision.