- The EU Court of Justice has ruled that Poland can apply different VAT rates to a dairy drink sold in retail stores (5%) and YD’s Classic Hot Chocolate prepared to order in cafes (8%).
- The tax authorities argued that the two products were not comparable as the hot chocolate was a bespoke product accompanied by ancillary services.
- The court imposed the condition that the two products must have significantly different properties and that these differences should influence the average consumer’s decision to purchase one or the other.
Source Taxlive
See also
- C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Different VAT rates for goods are sold at retail or prepared and supplied hot for immediate consumption
- Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
