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A taxpayer queried the VAT rate applicable to the manufacture and distribution of slushies and ice cream. The DGT ruled that, as they are not classified as soft drinks or fruit juices under technical regulations, they qualify for the reduced rate.
This ruling clarifies the VAT classification for frozen confectionery, distinguishing it from soft drinks and juices to ensure the correct application of the reduced rate.
The tax team reviews your specific situation.
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