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VAT on Magic Truffles at 21% – Court Ruling

  • 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.

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