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VAT - supply of disposable barbecues - whether VAT chargeable at a reduced
rate on the charcoal element of the supply - reduced rate of VAT on solid fuel
pursuant to Schedule 7A Group 1 Item 1(a) VATA 1994 - Commission v France
Case C-94/09 considered - interaction with Card Protection Plan v C & E Case
C-349/96 considered - significance of charcoal being a concrete and specific
aspect of the supply - appeal dismissed.
Published 1 December 2016