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.
Reports of Cases
Links to the texts