39In other words, it is necessary to determine whether the goods and services at issue are interchangeable from the point of view of an average consumer. If that is the case, the application of different VAT rates might affect the consumer’s choice which, in turn, would indicate an infringement of the principle of fiscal neutrality (see, to that effect, judgment of 9 November 2017, AZ, C‑499/16, EU:C:2017:846, paragraphs 33 and 34).
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