Abstract

Despite crucial modification of law regulations of 1 July 2020, regarding food service, basic interpretative problems connected with applying tax rate of takeaway meals were not settled. Additionally, there are new doubts regarding tax rate applied to food service, which include, i.a. seafood, and the scope of its application – regarding a meal. Solutions to some of them may be found in the upcoming decision of the CJEU. However, experience suggests that such decisions rarely resolve all doubts. On the other hand, a positive change would be the exclusion of applying tax rate on services connected with preparation and serving beverages, which enables vendors taxation of food service (food and beverages) with different tax rates.