Les services de restaurant et de restauration seraient désormais taxables là où le service est fourni matériellement, à l’exception des services fournis à bord d’un moyen de transport, qui eux seraient taxables sur le lieu de départ du service de transport.
Restaurant and catering services would become taxable at the place where the service is physically carried out, except for those services supplied on board of a means of transport, which would be taxable at the place of departure of the transport service.
