58Thus, it follows from the wording of Article 6 of that implementing regulation that, for the purposes of classifying a taxable transaction as ‘restaurant and catering services’, the Union legislature wished to attach decisive importance not to the method of preparation of the foodstuffs or their delivery, but to the supply of support services accompanying the supply of the prepared foodstuffs, such services having to be sufficient for the immediate consumption of those foodstuffs and predominant in relation to the supply thereof.
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