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Document 62019CA0703
Case C-703/19
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (First Chamber) of 22 April 2021. J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Option for Member States to apply one or two reduced VAT rates to certain supplies of goods and services – Classification of a commercial activity as ‘provision of services’ – Annex III, point 12a – Implementing regulation (EU) No 282/2011 – Article 6 – Concept of ‘restaurant and catering services’ – Meals ready for immediate consumption on the vendor’s premises or in a catering area – Meals ready for immediate consumption to be taken away. Case C-703/19.
- ECLI identifier
- ECLI:EU:C:2021:314
- Judge-Rapporteur
- Jääskinen
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
22/04/2021
PROCEEDINGS
- Title
- Opinion of Advocate General Richard de la Tour delivered on 12 November 2020.
- ECLI identifier
- ECLI:EU:C:2020:921
- Advocate General
- Richard de la Tour
12/11/2020
CASE BROUGHT
- Title
- Case C-703/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 September 2019 — J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach
27/01/2020