- This case concerns the applicable VAT rate on the sale of plastic carrier bags by supermarkets. The taxpayer argued that the bags are an ancillary service to the main service (the sale of groceries), and thus the average VAT rate for groceries (10.5%) should apply, requesting a refund of €59,999. The court ruled that the bags are not an ancillary service, as customers have a separate interest in purchasing them, evidenced by a separate charge and the option to decline. The delivery of the bag is a goal in itself for the average customer. The appeal was dismissed by the Court of Appeal, and the Supreme Court rejected the cassation, confirming that the standard VAT rate applies to the sale of the bags.
Source: nlfiscaal.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.
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