of restaurant and catering services (Art. 6 Reg.) Art. 6 of the Regulation contains that restaurant and catering services are deemed to be services consisting of the supply of prepared or unprepared food or beverages, for human consumption, accompanied by sufficient support services allowing for the immediate consumption thereof. If no such accompanying support services are provided, the supply shall not be considered a supply of services in the form of restaurant and catering services (cf. European Court of Justice C-497/09 "C-Bog", C-499/09 "CinemaxX", C-501/09 "Lohmeyer", C 502/09 "Fleischerei Nier"). Using an example that means the supply of a soda can through a drinks dispenser is not a restaurant and catering service within the meaning of Art. 6 of the Regulation. Concepts of the place of business and fixed establishment (Art. 10-13 Reg.) The definition of the "place where the business of a taxable person is established" deserves special attention, which is stated as the "place where the functions of the business's central administration are carried out" (cf. Art. 10 Reg.). This clarifies that the focus should not be on the day-to-day operations. To specify the place of business, account must be taken of the place where: essential decisions are taken on the general management of the business the registered office of the business is located and management meets. Where these criteria do not allow the place of establishment of a business to be determined with certainty, the place where essential decisions concerning the general management of the business are taken shall take precedence (cf. Art 10 Nr. 2 Reg.). Mere presence of a postal address may not be taken to be the place of establishment of a business of a taxable person (cf. Art. 10 No. 3 Reg.). The term "fixed establishment" is characterized in Art. 11 of the Regulation by a "sufficient degree of permanence and a suitable structure" relating to "human and technical resources to enable it to provide the service which it supplies". Thus it is not required that the branch provides services by itself. Merely it needs to have the ability to receive and use such. Even if the services are only provided for the head office the conditions are met. Nevertheless, where the resources of the fixed establishment are only used for administrative support they will not be regarded as being used for the supply of goods or services. Having a VAT number does