In a review of a number of cases referred to it by German's Federal Finance Court, the European Court of Justice considered the VAT treatment of transactions involving consumption of food on the spot. The ECJ has ruled that the supply of food or meals freshly prepared for immediate consumption from snack stalls or mobile snack bars or in cinema foyers is a supply of goods if a qualitative examination of the entire transaction shows that the elements of supplies of services preceding and accompanying the supply of the food are not predominant. The case is available at http://curia.europa.eu/jcms/upload/docs/application/pdf/2011-03/cp110020en.pdf