Applicable VAT rate on sale of plastic bags by supermarkets: independent or composite service?

• The case involves the application of the VAT rate on the sale of plastic bags by supermarkets.
• The court must determine whether the sale of the bags is a separate service or a complementary service.
• The lower court ruled that the sale of the bags is a separate service, as customers have a separate interest in purchasing them.
• The appellant argues that the sale of the bags should be considered a complementary service, as customers are primarily interested in the groceries.
• The court rejects the appellant’s argument and upholds the lower court’s ruling.
• The court concludes that the lower court used the correct criteria in determining whether the sale of the bags is a complementary service.
• The court also rejects the appellant’s claim that the criteria for a complementary service should not include the customer’s choice to purchase a bag and the separate fee for it.

Source:

• uitspraken.rechtspraak.nl
• BTW jurisprudentie

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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