- BV X was involved in selling magic truffles, which contain psychoactive substances
- Magic truffles were not regulated under the Opium Act and could be freely grown and traded
- BV X believed that the reduced VAT rate should apply to the sale of magic truffles
- The inspector and the North Holland Court disagreed with BV X
- The court referred to a decision by the Amsterdam Court of Appeal on September 26, 2023
Source:
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.