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A company requested clarification on the VAT rate applicable to 'liquid sweets'. The Directorate-General for Taxes (DGT) ruled that, as they are not classified as soft drinks or fruit juices under food regulations, the reduced rate applies.
This ruling clarifies the tax treatment for specific confectionery products, ensuring they are not misclassified under the higher VAT rates applied to soft drinks and juices.
The tax team reviews your specific situation.
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