Sales tax: Deferred by reduced taxable meal delivery to rule taxable services templates of the Bundesfinanzhof in the European Court of Justice to the VAT: delimitation of reduced VAT taxable meal delivery to rule taxable services: the Bundesfinanzhof (XI R 37/08, 35/07 V R, V R 3/07, XI 6/08) provides fundamental needs to be clarified in such a way, as in the sale of freshly prepared food the demarcation by reduced taxable supply rule taxable services deliveries to. The two sales tax Senates of the Federal fiscal court (the 11th and 5th Senate) four cases have presented to the European Court of Justice as a whole. The Federal fiscal court is the issue of principle, as the term “Food” of the VAT system directive is the European Court of Justice. In particular the BFH want the question answered, whether under food products in accordance with this directive also dishes and meals to understand that are made for immediate consumption or prepared. Should the So is the Federal fiscal court to delineate how, then in some cases between beneficiaries deliveries and not beneficiary other services is also get European Court of Justice to the result, that the reduced rate of tax may be granted in such cases. Here, the Federal fiscal Court expressed concern with regard to the previous regulation, according to which, for example, only simple consumption devices such as shelves, etc. can be harmful. Any undertaking (stalls, party service companies, cinemas and similar companies) should be encouraged by their tax consultants to, applicable sales tax notices to keep open until the clarification of legal issues. Ingo Heuel lawyer, tax consultant, lawyer specializing in tax law