In Norway the situation is similar. There is 25% VAT on most goods and services, but food is taxed at 15% and transportation at 10%. That non-flatness leads to

In Norway the situation is similar. There is 25% VAT on most goods and services, but food is taxed at 15% and transportation at 10%. That non-flatness leads to a ridiculous situation when restaurants or other places serving food have to charge different rate depending if the food is take-away or will be consumed inside. The latter is considered a service and must be charged with 25% tax while the former is treated just as food with 15% tax.