It is often used in a formal setting, like a store or restaurant, when someone is asking what you want.
For example:
* "Vous désirez?" (What do you wish?) in a store.
* "Vous désirez une boisson?" (Would you like a drink?) in a restaurant.
It's important to note that while it literally translates to "You wish," the meaning is more akin to "You want" or "Do you want."