Foundation for the promotion of a sustainable eel sector no full right to deduct input tax and no reduced VAT rate

  • The dispute is about whether foundation A can deduct input tax for promoting a sustainable eel sector and if the reduced VAT rate can be applied to two projects involving eels.
  • The District Court of Gelderland ruled that A cannot fully deduct input tax and the reduced VAT rate cannot be applied to the projects or the distribution of glass and seed eels. A
  • failed to prove eligibility for deduction on promotional activities and scientific research. The court also found that A did not perform a supply of animals in the projects, making the reduced rate inapplicable.
  • The release of glass and seed eels was considered a service, also ineligible for the reduced rate.

Source BTW jurisprudentie


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