Need to craft ~460 words HTML. Let's write: Start with

... maybe they want

. But I think they want the article to start with a paragraph then headings. We'll produce:

Mehrwertsteuer‑Senkung für Speisen in der Gastronomie bleibt ein theoretisches Versprechen – die Praxis sieht anders aus.

But they said HTML:

. Might be they want to start with

. Actually they wrote: "HTML:

." That is ambiguous. Could interpret as the article must start with "

" then content? That seems odd mixing tags. Probably they want the article formatted with paragraphs and headings, and they gave example of starting tags. I think we can start with