45In 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 (judgment of 9 September 2021, Phantasialand, C‑406/20, EU:C:2021:720, paragraph 39 and the case-law cited).
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