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In this article, the author examines the case law of the Court of Justice of the European Union (CJEU) on the selective application of reduced VAT rates by the Member States. Against the background of the 2022 reform, the author analyses the twofold test of specificity and neutrality developed by the CJEU and weighs both its merits and its limits.
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Sérgio Vasques (2026) studied this question.
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