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Commentary

Appendix 13C: VAT reduced rate (Czech Republic)

13 Czech Republic

12% rate

A reduced rate of VAT of 12% is applied in the Czech Republic to the following:

  1. Ìý

    •ÌýÌýÌýÌý Food, food for babies and small children, cereal products.

  2. Ìý

    •ÌýÌýÌýÌý Milk beverages.

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