Sale of magic mushrooms (magic truffles). Magic truffles are not real truffles or mushrooms, but are sclerotia: fungi that grow underground between the hyphae of certain mushrooms. The question is whether the reduced rate, as referred to in Article 9, second paragraph, of the VAT Act 1968 (OB Act), applies to the delivery of magic truffles. The court is of the opinion that magic truffles cannot be classified under item a-1 of Table I of the OB Act. Invoking the principle of legal certainty and the principle of legitimate expectations cannot succeed. The court sees no reason to refer questions for a preliminary ruling.
Source: rechtspraak.nl
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
