A picture taken on November 10, 2012 in a restaurant in Lille shows a credit card set up on a bill with the 19,60 percent value added tax (VAT), and the 7 percent VAT rate. The government announced on November 6, 2012 plans to increase VAT from 19,60% to 20% which is applied to alcoholic drinks sold in bars, cafes and restaurants. The move to increase the rate of value added tax (VAT) charged on restaurant food and hotel accommodation as well, from seven to 10 percent was dubbed "brutal" by the trade with representative bodies warning it will cost tens of thousands of jobs. AFP PHOTO PHILIPPE HUGUEN / AFP PHOTO / PHILIPPE HUGUEN        (Photo credit should read PHILIPPE HUGUEN/AFP/Getty Images)