- 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