Finanzamt Burgdorf v Bog; CinemaxX Entertainment GmbH & Co KG v Finanzamt; Hamburg-Barmbek-Uhlenhorst; Lohmeyer v Finanzamt Minden; Fleischerei Nier GmbH & Co KG v Finanzamt Detmold – WLR Daily
“The supply of food or meals freshly prepared for immediate consumption from snack stalls or mobile snack bars or in cinema foyers was a supply of goods within the meaning of article 5 of Council Directive 77/388/EEC, as amended by Council Directive 92/111/EEC, if a qualitative examination of the entire transaction showed that the elements of supply of services preceding and accompanying the supply of the food were not predominant.”
WLR Daily, 10th March 2011
Source: www.iclr.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.