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McDonald’s Takeout Eligible for Lower Tax, EU’s Top Court Rules

April 22, 2021, 5:00 PM

The top EU court handed a Polish McDonald’s franchisee an apparent victory Thursday in its battle to charge lower value-added tax on takeout meals.

Only meals accompanied by “sufficient support services intended to enable the immediate consumption of that food by the end customer” fulfill the definition of “restaurant and catering services,” the European Court of Justice found.

In cases where “the end customer chooses not to benefit from the material and human resources made available by the taxable person to accompany the consumption of the food supplied, it must be concluded that no support services accompany the supply ...