A BV 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.
The question is which VAT rate applies. A BV argues that it concerns foodstuffs and that therefore the reduced VAT rate applies. According to the Tax Authorities, Sclerotia can be regarded as a stimulant and not as a food.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- VAT on Management Services for CDC Pension Fund: Not a Common Investment Fund, Appeal Dismissed
- Court Upholds Fine for Late VAT Filing; Objection Partially Granted, Penalty Deemed Appropriate
- VAT Zero Rate Denied for Export of Horse Shares: Appeal Unsuccessful, Tax Assessment Upheld
- VAT Exemption Denied for Services to Pension Funds with CDC and DC Schemes, Court Rules
- VAT Exemption for Pension Fund Management: Distinction Between Accumulation and Payout Phases Disputed
