ECJ Taxation – VAT – Sixth Directive 77/388/EEC – Articles 5 and 6 – Classification of a commercial activity as a ‘supply of goods’ or a ‘supply of services’ – Supply of food or meals for immediate consumption from snack stalls or mobile snack bars – Supply in a cinema of popcorn and tortilla chips (nachos) for immediate consumption – Party catering service – Annex H, category 1 – Interpretation of the term ‘foodstuffs’.
Judges:
K. Lenaerts, P
Citations:
[2011] EUECJ C-497/09, [2011] STC 1221, [2011] STI 745
Links:
Statutes:
Sixth Directive 77/388/EEC 5 6
European, VAT
Updated: 04 September 2022; Ref: scu.430697
