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Court of Appeal of Amsterdam: Aphrodisiacs subject to standard VAT rate

After reference by the Supreme Court, the Court of Appeal of Amsterdam rules that an appeal to the principle of legitimate expectations can only succeed if the inspector deliberately adopts a position. Invoices from suppliers and the ‘Free Sale Declaration’ of the Dutch Food and Consumer Product Safety Authority (NVWA) cannot serve this purpose. The Supreme Court declares the appeal in cassation unfounded without further motivation (art. 81 paragraph 1 RO Act).



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