At issue is a law that "provides for the transitional application of an exemption from Value Added Tax (VAT) with the right to deduct (zero rate) on food products, as an exceptional and temporary measure in response to the extraordinary increase of food prices".

Here is the list of products that will have zero VAT:

a) Cereals and derivatives, tubers:

i) Bread;

ii) Potatoes in their natural state, fresh or chilled;

(iii) Pasta and similar dry pastes, excluding stuffed pasta;

iv) Rice.

b) Vegetables (fresh or chilled, dried, dehydrated or frozen):

i) Onion;

ii) Tomato;

iii) Cauliflower;

iv) Lettuce;

v) Broccoli;

vi) Carrot;

vii) Courgette;

viii) Leek;

ix) Pumpkin;

x) Sprouts;

xi) Portuguese cabbage;

xii) Spinach;

xiii) Turnip;

xiv) Peas;

c) Fruits:

i) Apple;

ii) Banana;

iii) Orange;

iv) Pear;

v) Melon.

d) Legumes (dried):

i) Kidney beans;

ii) Black-eyed peas;

iii) Chickpeas.

e) Dairy products:

i) Natural cow's milk, sterilized, pasteurized, ultra-pasteurized, fermented or powdered;

ii) Yogurt or fermented milk;

iii) Cheeses.

f) Meat and edible offal, fresh or frozen:

i) Pork;

ii) Chicken;

iii) Turkey;

iv) Beef.

g) Fresh fish (live or dead), chilled, frozen, dried, salted or in brine, excluding smoked or preserved fish:

i) Codfish;

ii) Sardines;

iii) Hake;

iv) Horse mackerel;

v) Golden bream;

vi) Mackerel;

h) Canned tuna.

i) Chicken eggs, fresh, dried or preserved.

j) Fats and oils:

i) Olive oil;

(ii) Directly edible vegetable oils and mixtures;

iii) Butter.

k) Vegetable-based drinks and yoghurts, without milk or dairy products, based on dried fruits, cereals or preparations based on cereals, fruits, vegetables or horticultural products.

l) Dietetic products intended for enteral nutrition and gluten-free products for celiac patients.