The tax authorities rule in question n. 9/2023 that as the two services are provided by different vendors, they cannot be considered as a composite supply. Since the provision of transport and delivery of meals is provided by a company other than the one that prepares them, they should be treated as separate transactions. However, there is also case law that allows absorption in such cases. See, in this sense, the judgments of the Court of Cassation nos. 9525 of 22/3/2022 and Cassation n. 351 of 01/09/2019 and, moreover, those of the Court of Justice of 11 February 2010, case C-88/09.
Source: commercialistatelematico.com
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