- The Court of The Hague has ruled that Sclerotica, also known as ‘Magic Mushrooms’, are not considered foodstuffs as they are sold and used solely for their hallucinogenic effect and do not provide significant nutrients.
- An interested party, X, sells Sclerotica and pays 21% VAT on turnover, but the reduced VAT rate for foodstuffs does not apply as food is defined as products consumed for nutrients, energy supply, and regulation of the human organism.
- Although Sclerotica contains some necessary nutrients, they are consumed in small quantities due to their hallucinatory effect.
- The appeal to the principle of legal certainty is rejected, and previous rulings refer to a different table entry.
- The interpretation of the term ‘foodstuffs for human consumption’ remains uncertain.
Source Taxlive
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