The case concerned a plastic spoon which the appellant produced for a fast food restaurant chain which used the spoon in connection with the sale of an ice cream dessert. The plastic spoon had two functions, firstly to be mounted on a stirrer to stir an ice cream cone with flavored soft ice, and secondly to be handed to the customer who uses the plastic spoon to eat the ice cream dessert and then discards it as trash.Like the district court, the high court found that, taking into account its design, function and use, the plastic spoon had to be considered a one-time service covered by the tax obligation according to section 2 c of the Packaging Tax Act. The high court referred to the fact that the spoon was designed as a spoon with the aim that restaurant customers could use it eating the ice cream dessert and that the spoon was intended for disposal as waste after use. It could not lead to any other result that the spoon was also used to mix ice cream and filling before serving to the customer.
Source: skat.dk
