Given their social role, European contract catering firms
currently benefit from reduced VAT rates in nine out of
fifteen Member States. This regime enables them to meet
their clients’ budgetary requirement while continuing
to produce and serve healthy, balanced and sensibly priced
meals. Any rise in costs to the contract catering firms
will inevitably penalise the client and its individual members
or employees, particularly those with limited means.
It is important to remember that this sector is highly labour
intensive, which means that any rise in VAT rates would
inevitably affect the employment rate in the sector.
By the same token, state and municipal budgets—who
typically subsidise schools, hospitals, social welfare centres
and retirement homes—would also experience the negative
impact of a rise in VAT rates.
In short, reduced VAT rates benefits all parties : the
state/municipality, organisations retaining contract caterers,
the contract catering firms, their employees and the end
consumer.
PDF files to download :
Etude sur l'incidence
de la réduction du taux de TVA sur la restauration
collective: le cas du Portugal.
Joint Declaration
by FERCO and the ECF-IUF in favour of the application
of a reduced VAT rate to contract catering.
La déclaration
commune de FERCO et du SETA-UITA, en faveur de l'application
d'un taux de TVA réduit à la restauration
collective sous-traitée.
Un taux de TVA
réduit pour la restauration collective sous-traitée.
Etude réalisée en 1999 par FERCO.
