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"Frühstück" vs "Kost", Brötchen und Kaffee sind letzteres, Finanzgericht Münster
https://www.justiz.nrw.de/nrwe/fgs/muenster/j2017/11_K_4108_14_Urteil_20170531.html
ECLI:DE:FGMS:2017:0531.11K4108.14.00