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Title
Ermäßigter Umsatzsteuersatz für Restaurations- und Verpflegungsdienstleistungen; Verlängerung des zeitlichen Anwendungsbereichs des BMF-Schreibens vom 2.7.2020 (BMF, Schr. v. 2.7.2020 – III C 2 - S 7030/20/10006:006 – DOK 2020/ 0662912, BStBl. I 2020, 610 = UR 2020, 699)
Abstract
The article focuses on reduced sales tax rate for restaurants and catering services under the Third Corona Tax Aid Act of March 10, 2021 with the exception the dispensing of beverages.