27.1.2020

EN

Official Journal of the European Union

C 27/14

(Case C-703/19)

(2020/C 27/18)

Language of the case: Polish

Referring court

Parties to the main proceedings

Appellant: J.K.

Respondent: Dyrektor Izby Administracji Skarbowej w Katowicach

Questions referred

1.Does the concept of a ‘restaurant service’ to which a reduced rate of VAT applies (Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) read in conjunction with point (12a) of Annex III thereto and with Article 6 of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax, (2) cover the sale of prepared dishes under conditions such as those in the main proceedings, that is to say, in a situation where:

—the seller makes available to the buyer the infrastructure which enables him or her to consume the purchased meal on the premises (separate dining space, access to toilets);

—there is no specialised waiter service;

—there is no service in the strict sense;

—the ordering process is simplified and partly automated; and

—the customer’s ability to customise the order is limited?

2.Is the way in which the dishes are prepared, consisting in, in particular, the heating of certain semi-finished products and the composing of prepared dishes from semi-finished products, relevant to answering the first question?

3.In order to answer the first question, is it sufficient that the customer is potentially able to use the infrastructure offered or is it also necessary to establish that, for the average customer, this element constitutes an essential part of the service provided?

(1) OJ 2006 L 347, p. 1, as amended.

(2) OJ 2011 L 77, p. 1.