How is VAT in France calculated in gift baskets with mixed products?

In principle, the content of the basket must be broken down by VAT rates. However, article 44of the Finance Law for 2021 has removed the rule about the breakdown. The new rules provide that in the case of a single transaction made out of different elements with different VAT rates, the applicable VAT rate will be the one applied to the main element. What is missing from this provision is the definition of what can be considered the main element, and what are auxiliary elements.
When deciding on what is the main element and which are accessories, all factors and circumstances of the transaction must be considered, such as how is the product marketed, the weight and value of individual elements, how are they arranged. If alcohol products are included 20% VAT is applied.