No reduced VAT rate for fish attractants based on the principle of the protection of legitimate expectations

The Court of Appeal of ‘s-Hertogenbosch ruled that X cannot rely on a 1995 audit for applying the reduced VAT rate to fishing lure feed. X failed to demonstrate authorization for applying the reduced rate. The audit report did not mention the applicable rate for fish bait, and there is no implicit approval for the reduced rate. X’s action is currently justified due to the admissibility of the cross-appeal she has filed.

Source Taxlive

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