Article 6 Implementing Regulation (EU) No 282/2011
Supply of services
Chapter IV · Taxable transactions › Section 2 · Supply of services
Open in the compendium2 cases ↓
Text of Article 6
1.Restaurant and catering services mean services consisting of the supply of prepared or unprepared food or beverages or both, for human consumption, accompanied by sufficient support services allowing for the immediate consumption thereof. The provision of food or beverages or both is only one component of the whole in which services shall predominate. Restaurant services are the supply of such services on the premises of the supplier, and catering services are the supply of such services off the premises of the supplier.
2.The supply of prepared or unprepared food or beverages or both, whether or not including transport but without any other support services, shall not be considered restaurant or catering services within the meaning of paragraph 1.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 6: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 6 of Implementing Regulation (EU) No 282/2011, most recent first.
- C-146/22 Dyrektor Krajowej Informacji Skarbowej (VAT on hot milk-based drinks) Judgment · 5 October 2023 · Poland · cites Article 6(1), (2)
- C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach Judgment · 22 April 2021 · Poland · cites Article 6(1), (2)