Art. 54

(Art. 25 para. 3 VAT Act)

1. Special installations for the consumption of food on the premises (consumption installations) consist of tables, bar tables, counters and other eating surfaces provided for consumption or similar installations, in particular in means of transport. It is irrelevant:
   1. to whom the installations belong;
   2. whether the customer actually uses the installation;
   3. whether the installations are sufficient to enable all customers to consume on the premises.
2. The following do not constitute consumption installations:
   1. mere seating accommodation for resting purposes without associated tables;
   2. in kiosks or restaurants on camping sites: the tents and caravans of the tenants.