The Amsterdam Court of Appeal ruled that the sale of plastic carrier bags is considered an independent service, not an additional service. This means that the delivery of the plastic carrier bags is subject to 21% VAT. The customer’s choice to purchase the carrier bag separately and the fact that it is a goal in itself for the average consumer were factors in this decision. The court also stated that the plastic carrier bag does not qualify as packaging as intended in a specific decree.
Source Taxlive
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