The European Court of Justice (ECJ) has issued a combined ruling in Bog et al. (C-499/09) in respect of several cases relating to the definition of 'catering'. These were not British cases, and much of the food sold was hot food, which is treated as standard-rated in the UK. The issue was whether, when such food was sold by essentially mobile vendors who provided relatively limited seating facilities (such as one often sees at a fair in the UK), the supply was a standard-rated provision of catering 'services' as distinct from a lower-rated sale of'goods'.
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