Commentary

RCB/19/11 VAT treatment of supplies of hot food made in the course of catering

Part V16 Forms and other HMRC material

RCB/19/11 VAT treatment of supplies of hot food made in the course of catering

RCB/19/11 VAT treatment of supplies of hot food made in the course of catering

Revenue & Customs Brief, Issue 19. 1 April 2011

This Brief confirms HMRC's view of the VAT treatment of supplies of hot food made in the course of catering. It has been issued following the European Court of Justice (ECJ) judgment in the joined German cases of C-497/09, C-499/09, C501/09 and C-502/09 (Manfred Bog and others).

Background

The ECJ ruled that the supply of food or meals freshly prepared for immediate consumption from snack stalls, mobile snack bars or in cinema foyers is a supply of goods within the meaning of Article 5 of the Sixth VAT Directive if a qualitative examination of the entire transaction shows

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