const VAT_RATES = {
FR: 20,
GB: 20,
IT: 22,
PL: 23,
};
const createWithVAT = vat => price => price + price * vat / 100;
const currentVAT = VAT_RATES.GB;
const withVAT = createWithVAT(currentVAT);
const price = 250;
const totalPrice = withVAT(price);
console.log(totalPrice); // 300