- 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:
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.