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Sclerotia are not foodstuffs subject to the reduced rate

Plaintiff sells the product Sclerotia under the name ‘magic mushrooms’ or ‘magic truffles’. These are fungi that grow underground between the hyphae of certain mushrooms. Sclerotia are consumed for their hallucinogenic effect. They are also offered for this purpose by the claimant.

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It must therefore be assumed that they have been formulated and sold for effects other than those necessary for the maintenance, functioning and development of the human organism. Since the products are not formulated and marketed for that specific nutritional function or not, they cannot be classified under item a.1, letter a or letter c of Table I. It is immaterial whether they contain ingredients which in themselves are conducive to the maintenance, functioning and development of the human organism. 

Source: rechtspraak.nl

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