According to the Noord-Holland District Court, magic truffles are not foodstuffs as referred to in item a.1 Table I OB Act. The reduced VAT rate does not apply to the delivery of magic truffles. VOF A’s appeal to the principle of legal certainty fails. The court sees no reason to refer questions to the Supreme Court for a preliminary ruling. VOF A is entitled to compensation for non-material damage in connection with exceeding the reasonable term.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Court Denies Tax Deduction for Family Business Succession Advisory Costs as Private Expenses
- No deduction of input tax for private advisory fees shareholders
