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Most basic foodstuffs like bread, butter, tea, sugar, meat, milk, and vegetables are subject to a zero VAT rate when sold in retail shops. Some food and drink items, like flour-based bakery products like cakes, crackers, wafers, and biscuits are taxed at a reduced VAT rate rather than zero rate. Certain excluded food and drink items are subject to the standard VAT rate.
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F:\Portatil\Mis Congresos\Coimbra 2010\Formacion Laboral Tic Portugues
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Lununburg, fred c[1]. schools as open systems schooling v1 n1 2010
Lununburg, fred c[1]. schools as open systems schooling v1 n1 2010
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