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Domain: All, CELEX number: 62009C?0497, Search language: Portuguese
Joined Cases C-497/09, C-499/09, C-501/09 and C-502/09: Judgment of the Court (Third Chamber) of 10 March 2011 (references for a preliminary ruling from the Bundesfinanzhof (Germany)) — Finanzamt Burgdorf (C-497/09), CinemaxX Entertainment GmbH & Co. KG, formerly Hans-Joachim Flebbe Filmtheater GmbH & Co. KG (C-499/09), Lothar Lohmeyer (C-501/09), Fleischerei Nier GmbH & Co. KG (C-502/09) v Manfred Bog (C-497/09), Finanzamt Hamburg-Barmbek-Uhlenhorst (C-499/09), Finanzamt Minden (C-501/09), Finanzamt Detmold (C-502/09) (Taxation — VAT — Sixth Directive 77/388/EEC — Articles 5 and 6 — Classification of a commercial activity as a ‘supply of goods’ or a ‘supply of services’ — Supply of food or meals for immediate consumption from snack stalls or mobile snack bars — Supply in a cinema of popcorn and tortilla chips (nachos) for immediate consumption — Party catering service — Annex H, category 1 — Interpretation of the term ‘foodstuffs’ )
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- CELEX number:
- 62009CA0497
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 10/03/2011
Judgment of the Court (Third Chamber) of 10 March 2011.
Finanzamt Burgdorf v Manfred Bog (C-497/09), CinemaxX Entertainment GmbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst (C-499/09), Lothar Lohmeyer v Finanzamt Minden (C-501/09) and Fleischerei Nier GmbH & Co. KG v Finanzamt Detmold (C-502/09).
References for a preliminary ruling: Bundesfinanzhof - Germany.
Taxation - VAT - Sixth Directive 77/388/EEC - Articles 5 and 6 - Classification of a commercial activity as a ‘supply of goods’ or a ‘supply of services’ - Supply of food or meals for immediate consumption from snack stalls or mobile snack bars - Supply in a cinema of popcorn and tortilla chips (nachos) for immediate consumption - Party catering service - Annex H, category 1 - Interpretation of the term ‘foodstuffs’.
Joined cases C-497/09, C-499/09, C-501/09 and C-502/09.
ECLI identifier: ECLI:EU:C:2011:135
More informationLess information
- CELEX number:
- 62009CJ0497
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 10/03/2011
Case C-497/09: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 3 December 2009 — Finanzamt Burgdorf v Manfred Bog
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- CELEX number:
- 62009CN0497
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 03/12/2009