It’s simply the standard rate. Most non-essential items are taxed at 20%, for example, vodka or Champagne that goes with caviar is taxed at 20%…
On the other hand, if you buy caviar in a restaurant and eat it right away, you will save 10%.
The following is a list of food-related tax rates.
APPENDIX – VAT – Summary table of applicable rates for take-out or delivery sales of food goods ready for immediate consumption, based on the products and circumstances
For caviar and pasta, the standard charge is 20%.