Translation of "hôtels restaurants et institutions " (French → English) :

The company has traditionally focused on the production of high-range artisanal products, and their direct marketing to hotels, restaurants and catering companies or through collaborating retail outlets.

‘direct consumption’ means purchases by consumers for the purposes of final use, including purchases by hotels, restaurants, hospitals, homes, boarding schools, prisons and all similar establishments for the preparation of food for direct consumption;

- International Confederation of Temporary Work Businesses (CIETT-Europe)

Hence this special VAT scheme has two aims: (a) to simplify application of Community VAT rules for these supplies, particularly so that a travel agency avoids multiple registration for VAT purposes in each Member State where the services are provided; (b) to ensure that the VAT revenue goes to the Member State in which final consumption of each individual service takes place (NB VAT revenue on services enjoyed in the course of the journey, such as hotels, restaurants or transport, will go to the Member State in which the traveller receives the service, whereas VAT on travel agencies' margins returns to the Member State where the agency ...[+++]is established).

In 2001: Sector H (hotels and restaurants) = NACE 55.1..5 (55.1 = hotels; 55.2 = camping sites and other provision of short-stay accommodation, 55.3 = restaurants, 55.4 = bars, 55.5 = canteens and catering).

The group excludes: food products sold for immediate consumption away from the home by hotels, restaurants, cafés, bars, kiosks, street vendors, automatic vending machines, etc (11.1.1); cooked dishes prepared by restaurants for consumption off their premises (11.1.1); cooked dishes prepared by catering contractors whether collected by the customer or delivered to the customer's home (11.1.1); and products sold specifically as pet foods (09.3.4).