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No Reduced VAT Rate for Sclerotia, Not Even in Microdoses: Court Decision April 2, 2024

  • Smartshop sells magic truffles containing hallucinogenic substances
  • Dispute over whether reduced VAT rate applies to sale of truffles
  • Court rules that truffles are not considered food products for VAT purposes
  • Reduced rate also does not apply to microdosing of truffles
  • Appeal based on legal principles is unsuccessful
  • Decision made by Hof Arnhem-Leeuwarden on 2 April 2024

Source: nlfiscaal.nl

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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