|
14.6.2021 |
EN |
Official Journal of the European Union |
C 228/5 |
Judgment of the Court (First Chamber) of 22 April 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach
(Case C-703/19) (1)
(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)
(2021/C 228/06)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant: J.K.
Defendant: Dyrektor Izby Administracji Skarbowej w Katowicach
Intervening party: Rzecznik Małych i Średnich Przedsiębiorców
Operative part of the judgment
Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/47/EC of 5 May 2009, read in conjunction with point 12a of Annex III to that directive and Article 6 of Council Regulation (EU) No 282/2011 of 15 March 2011 implementing Directive 2006/112, must be interpreted as meaning that the concept of ‘restaurant and catering services’ includes the supply of food accompanied by sufficient support services intended to enable the immediate consumption of that food by the end customer, which is a matter for the national court to determine. Where the end customer chooses not to benefit from the material and human resources made available by the taxable person to accompany the consumption of the food supplied, it must be concluded that no support services accompany the supply of that food.