SAC’s ruling on applying the 5% VAT rate to supplies of takeaway meals

According to the SAC, statistical classification of the activity or how the meal is packaged have no influence on determining the applicable rate. What matters in this regard is the decision taken by the consumer. This is the first ruling of the Supreme Administrative Court in this type of case after the recent judgment of the CJEU of 22 April 2021 (case C-703/19), in which an analogical position was presented.

Source: KPMG

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