30.4.2011 |
EN |
Official Journal of the European Union |
C 130/6 |
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)
(Joined Cases C-497/09, C-499/09, C-501/09 and C-502/09) (1)
(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’)
2011/C 130/10
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicants: 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)
Defendants: Manfred Bog (C-497/09), Finanzamt Hamburg-Barmbek-Uhlenhorst (C-499/09), Finanzamt Minden (C-501/09), Finanzamt Detmold (C-502/09)
Re:
Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 5 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) and the term ‘foodstuffs’ in Annex H to that directive — Whether a particular commercial activity is to be regarded as a ‘supply of goods’ or a ‘supply of services’ — Sale of food (sausages, chips etc.) from a van for immediate consumption
Operative part of the judgment
1. |
Articles 5 and 6 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 92/111/EEC of 14 December 1992, must be interpreted as meaning that:
|
2. |
In cases of the supply of goods, the term ‘foodstuffs’ in category 1 of Annex H to the Sixth Directive 77/388, as amended by Directive 92/111, must be interpreted as also covering food and meals which have been prepared for immediate consumption by boiling, grilling, roasting, baking or other means. |