(Reference for a preliminary ruling– Value added tax (VAT)– Directive 2006/112

41By its third question, the referring court asks, in essence, whether the principle of fiscal neutrality must be interpreted as precluding the supply of wood chips from being excluded from the benefit of the reduced rate applicable to the supply of other types of wood for use as firewood.

42As has been set out in paragraph40 of this judgment, where a Member State chooses to apply selectively the reduced rate of VAT to supplies of goods or services for which the VAT Directive allows the application of such a rate, that Member State must comply with the principle of fiscal neutrality.

43The principle of fiscal neutrality precludes treating similar goods or supplies of services, which are thus in competition with each other, differently for VAT purposes (judgment of 9September 2021, Phantasialand, C‑406/20, EU:C:2021:720, paragraph37 and the case-law cited).

44According to settled case-law, in order to determine whether goods or services are similar, account must primarily be taken of the point of view of a typical consumer. Goods or services are similar where they have similar characteristics and meet the same needs from the point of view of consumers, the test being whether their use is comparable, and where the differences between them do not have a significant influence on the decision of the average consumer to use one or the other of those goods or services (judgment of 9September 2021, Phantasialand, C‑406/20, EU:C:2021:720, paragraph38 and the case-law cited).

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 9September 2021, Phantasialand, C‑406/20, EU:C:2021:720, paragraph39 and the case-law cited).

46It is therefore for the referring court to carry out a specific examination in order to determine whether wood chips are interchangeable with other types of wood for use as firewood from the point of view of an average consumer.

47Consequently, the answer to the third question is that the principle of fiscal neutrality must be interpreted as not precluding national law from excluding from the benefit of the reduced rate of VAT the supply of wood chips, even though it grants that benefit to supplies of other types of wood for use as firewood, subject to wood chips not being interchangeable, from the point of view of the average consumer, with other types of wood for use as firewood, which it is for the referring court to ascertain.