Why does a higher VAT rate apply to the supply of human germ cells used to fulfill a couple’s wish to have children than to the supply of germ cells for agricultural purposes?

Sometimes you read something that even as a tax specialist you cannot understand. Not because you do not understand the law, case law or other regulations, but because you cannot get your head around the rational behind the regulations. This is what happened to us when we read the letter the Dutch Minister Health, Welfare and Sport sent to the Dutch House of Commons on April 5, 2023. In this letter the Minister answers questions raised by 2 Members of Parliament with respect to the 21% VAT rate that applies in the Netherlands to human germ cells (human sperm and human ova).

Source: internationaltaxplaza.info