Keywords
Summary

Keywords

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Tax provisions ° Harmonization of laws ° Turnover taxes ° Common system of value added tax ° Supplies of services ° Concept ° Restaurant transactions ° Included ° Restaurant facilities on board ferries ° Determination of the place of taxation ° Place where the supplier has established his business

(Council Directive 77/338, Arts 5, 6(1) and 9(1))

Summary

Restaurant transactions consisting in the supply of food for consumption on the spot are not supplies of goods within the meaning of Article 5 of the Sixth Directive (77/388), but to be regarded as supplies of services within the meaning of Article 6(1) of that directive. Such transactions are characterized by a cluster of features and acts, of which the provision of food is only one component and in which services largely predominate.

As far as restaurant transactions carried out on board ferries are concerned, they are deemed to be carried out, in accordance with the first hypothesis referred to in Article 9(1) of the directive, at the place where the supplier has established his business.