Tom Asel

15.06.2026

Agile

🇩🇪 auf Deutsch lesen

Elephant Carpaccio - The European Edition

Elephant Carpaccio - The European Edition

The Elephant Carpaccio Kata is popular, well documented, and scales to large groups. Two reasons speak in favour of a European variant – and neither changes the core learning experience.

What is the Elephant Carpaccio Kata?

The Elephant Carpaccio Kata trains teams to break down large requirements into small, deliverable increments. Developed by Alistair Cockburn, the task is intentionally simple: a calculator for order values with taxes and discounts. Teams split this requirement into 15–20 independent, deployable slices – and implement them in short iterations.

The goal is not the finished calculator, but learning vertical slices: each increment should deliver real value and be independently deployable. Teams that previously thought horizontally in layers (database first, then backend, then UI) experience a shift in perspective through the kata.

Why a European Variant?

The core principle and learning experience remain unchanged. Two reasons speak in favour of an adaptation.

AI-assisted Development Makes the Original Task Obsolete

The kata allows any form of implementation: classic coding, vibe-coding, or a pure spreadsheet. The problem: Elephant Carpaccio has become part of the AI folklore. In LLM-augmented IDEs, a few keystrokes are enough to get the complete solution suggested – the original task appears in countless training datasets.

The task must therefore be varied so that AI-assisted autocompletion does not become an unintended shortcut – without having to forgo useful IDE support.

US Tax Terminology – an Unnecessary Context Switch

The original task uses US-American tax terms and state-specific rules. For European participants, this creates a distracting cognitive overhead: energy flows into domain questions rather than the actual goal – slicing increments.

The European variant replaces US states with EU member states and state tax with VAT. This lowers the entry barrier and simultaneously solves – at least temporarily – the AI problem: an unknown variant has not yet made it into training data.

The European Variant

Tax Rates

CountryCountry CodeTax Rate (%)
GermanyDE19
NetherlandsNL21
DenmarkDK25
LuxembourgLU17
HungaryHU27
FranceFR20
ItalyIT22
SpainES21
PolandPL23
AustriaAT20

Discounts

DiscountOrder Value
3%>= 1,000 €
5%>= 5,000 €
7%>= 7,000 €
10%>= 10,000 €
15%>= 50,000 €

Calculation Formula

#CalculationFormula
1Order ValuePrice * Quantity
2Discount Amountdiscount(Order Value)
3Discounted Order ValueOrder Value - Discount Amount
4Taxable ValueDiscounted Order Value
5Tax RatetaxRateForCountry(Country Code)
6Tax AmountTaxable Value * Tax Rate
7Final PriceTaxable Value + Tax Amount
15.06.2026 Tom Asel 🇩🇪 Diesen Artikel auf Deutsch lesen