Plastic bags separate transaction, taxable at standard rate

• The woman in the case argues that the bags should be taxed at the average VAT rate of 10.5%
• The court rules that the bags are seen as a separate service and should be taxed at 21% VAT

Source: fiscount.nl

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.