Magic
They say that the Netherlands is a very permissive country when it comes to people’s behaviours. Tourists visiting Amsterdam may wonder about what is going on and often ask if everything is legally allowed. Many things are not, but they are still tolerated (in Dutch: ‘gedoogd’). But that does not mean that everyone in the Netherlands approves of it, let alone participates. In fact, expats living in the Netherlands may find that Dutch people are far less welcoming and open-minded than tourist brochures suggest.
There are quite a few strict rules when living in the Netherlands. You work from 9 to 5, and at 6, you are eating dinner with your family around the kitchen table. Preferably, potatoes, veggies, and meat (although vegetarian options are also allowed nowadays). Except for Sundays, because then you eat your dinner in front of the television, watching sports.
Furthermore, Dutch people like to talk about the weather and complain a lot about it and everything else. Although they want to be recognized as very social, they often are not. Do not expect a Dutch person to invite you to their home, and if you meet them outside of work, it is usually nothing more than a quick ‘how are you?’ before they move on, likely on their bike. Dutch people also do not appreciate unannounced visits.
The Dutch are known to be very direct and opinionated, generally happy, realistic, punctual, and thrifty. Besides, they really like to split bills (‘going Dutch’), and they even have their own tax scheme: Double Dutch, or the Dutch sandwich, or something like that. It has something to do with Corporate Tax…
When it comes to VAT, Dutch people are also pretty down-to-earth. Compared to some other countries, we have quite a lot of VAT case law, but not always as exciting as some other countries. Although we occasionally have a case that is worth sharing at a birthday party or reception.
One that springs to mind is the case about magic truffles, that are sold in special shops, as they contain psychoactive substances. They are not covered by the Dutch Opium Act (i.e., they are not regarded as drugs) and can therefore be grown and traded freely.
The question arose if these magic truffles could be qualified as foodstuffs, and thus be subject to the reduced VAT rate. Similar questions have arisen in, for example, the UK, where it was argued that Pringles and Tea cakes should be regarded as foodstuffs. Pringles are not, but tea cakes are. And the Dutch High Court decided earlier that mushrooms can classify as foodstuff.
The Dutch Lower Court decided that magic truffles are different from mushrooms, and thus are subject to the standard VAT rate in the Netherlands. They argued that the truffles, contrary to ‘non-magical ones’, are not consumed for the maintenance, functioning, and development of the human organism. The court thus looks at the purpose rather than the composition or the product.
And now you can all start the discussion whether the court is right or not. If you do this at a Dutch birthday party, do not forget to shake everybody’s hand and give them three kisses on the cheek. Both when you arrive and when you leave. XXX
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WORLD
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AFRICA
- E-Invoicing in Proving Costs and Expenses in Egypt
- Tax Authority Updates: Registration of Main Centers and Branches for VAT Compliance.
- Challenges of Taxing Digital Businesses in Africa: ATAF Policy Brief Update
- Constitutional Court Ruling on Capitec Bank VAT Principles
- South Africa Tax Agency Clarifies Loan Tax Treatment Under VAT Act in Constitutional Court Ruling
AMERICAS
- VAT exemption for services provided by independent workers: implications for individual entrepreneurs
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- Ecuador’s Reduced VAT Rate for Construction Materials: Eligible Items Listed by Internal Revenue Service
- Ecuadorian Tax Authority Issues Guidelines for Temporary VAT Rate Increase
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- Arkansas Supreme Court Holds Auto Dealerships Liable for Sales Tax on Employee Vehicles
- Governor’s Budget Amendments and Tax Policy Debate
- Massachusetts Department of Revenue Adopts Rule on Accelerated Sales Tax Remittance
- Indiana: Remote Seller Bulletin Explains Removal of 200-Transaction Threshold from Wayfair Economic Nexus Statute
- Importance of Customs Compliance: The Importer’s Duty to Exercise Reasonable Care
- Florida Decreases Sales Tax Rate on Commercial Rentals Effective June 1, 2024
- Emergency Supplies Tax-Free Weekend: Stock Up on Essentials for Disaster Preparedness April 27-29 (Texas)
- Pennsylvania Sales Tax on Ticketing and Marketing Platform Fees and Event Admissions
- Florida Department of Revenue Reduces State Sales Tax on Real Property Rent by 2%
- Understanding Sales Tax Obligations for International Sellers in the United States
- Understanding Wholesale Sales Tax: Compliance, Resale Certificates, and More
- Controlling the sales tax function: A human and digital partnership
- Navigating Sales Tax Compliance in States Without Physical Presence
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ASIA PACIFIC
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- Country VAT guide – China
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EUROPE
- EU and Norway Strengthen VAT Cooperation to Combat Tax Fraud
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- C-122/23 Legafact: Small Business VAT Registration Requirements and Penalties
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- Austria MOF Clarifies Input VAT Flat Rate for Foreign Entrepreneurs: Recent Court Decision
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- Judgment on VAT for new vehicle purchase overturned due to legal error.
- E-Invoicing in Austria: A Brief Overview (B2G mandatory, B2B voluntarily)
- Three Convicted in Belgium for Evading €3.1 Million in Customs Duties on E-Bikes
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- Expansion of reduced VAT rate for demolition and reconstruction: new rules for rental properties.
- E-Invoicing in Belgium: A Brief Overview (B2G Mandatory, B2B mandatory as of Jan 1, 2026)
- 2024 deadlines for mixed and partial taxable persons
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- Denmark Tax Agency: Invoicing Requirements for VAT Deduction by Joint-Stock Company…
- Exemption of VAT on museum and performance entrance revenue
- Government’s VAT Hike: Impact on Low-Income Earners in Finland
- Fazer, The Food Experience Company, Concerned Over Finnish Government’s Proposal to Increase VAT on Confectionery Products
- Finnish Government plans to raise VAT rate by 1.5 percentage points
- Finnish Government Agrees to Raise General Value-Added Tax Rate to 25.5%
- Finland will increase standard VAT rate from 24 to 25.5% possibly still this year
- Clarification on the applicable VAT rate for board games
- French Tax Authorities conclude general VAT rules apply to NFTs
- French Polynesia: Reduced VAT rates to online press publications
- Germany Reinstates Gas and Electricity VAT Rate to 19% Amid Global Energy Price Pressures
- A guide to VAT in Germany
- Annual Tax Act 2024: Harmonisation of VAT exemptions with Union law: management of credit and…
- Germany’s Digital Revolution: E-invoicing Requirement Will Come into Force in 2025
- No Reform of Value Added Tax in Current Legislative Period: Government Announcement
- 2024 Annual Tax Act: Small Enterprises Going Global with New VAT Regulations
- EU Court Ruling on Incorrect Tax Invoices: Implications for Businesses and Consumers
- Reverse-Charge Procedure: VAT ID Not Required for § 13b UStG – Commentary on BFH 31.01.2024 Ruling
- Tax Benefits for Operating Photovoltaic Systems under the JStG 2022 – Dr. Johannes Riepolt
- Greece will suspend VAT on construction as part of the 2025 budget
- VAT Refund on Navigational Rights for Private Ships – Circular E.2025/2024
- VAT on Navigational Rights: The Process of Attribution
- Greece Tax Agency Clarifies Short-Term Real Estate Lease Taxation Guidelines
- Greece B2B construction VAT reverse charge 2025
- 2025 Greece B2B Construction VAT Reverse Charge: Fighting Fraud
- Italy must repay unjustly levied surcharge on electricity
- Ruling: Classification and VAT rate for mixed composition vegetable cat litter
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- Failure to pay VAT takes precedence over business continuity: legal implications of non-payment.
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- Exercise VAT options by April 30 within VO framework, no need for new regime entrants.
- Tax Treatment for Urban Tourist Transport by Rubber-Tired Trains
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- Deadline for 2023 VAT deduction: April 30, 2024 – Last chance to exercise right
- North Holland District Court: VAT exemption for digital consultations provided by medical specialists
- Magic truffles taxed with 21% VAT (now Arnhem-Leeuwarden Court of Appeal)
- Default penalty for failure to file a VAT return on time is appropriate and required
- Final closure of the Dutch Old Portal for Online Submissions
- No pecuniary title in the event of delivery of the school by the municipality
- Sale of residential plots after exchange for commercial buildings is economic activity
- VAT on sale of building plot as within the scope of X’s business – upheld by Hof Den Bosch
- Poland Reinstates 5% VAT on Basic Foods to Combat Inflation
- Poland’s B2B e-Invoicing Consultation Results: Key Findings and Future Directions
- Ruling: No Right to Deduct and Refund VAT for Project Aimed at Increasing Retention Capacity
- VAT Bad Debt Relief for Cash Accounting Taxpayers in 2024
- Poland’s Ministry of Finance to Launch KSeF Hotline for Taxpayers in July 2024
- The Ministry of Finance will launch the KSeF hotline from July
- Amendment of Deposit Law: Delay for Milk Packaging and VAT Clarifications
- Poland introduces mandatory e-invoicing from 2025
- Ruling: Exemption for Energy Performance Certificates and Audits
- VAT Exemption for Cultural Equipment Purchase Project – Official Interpretation Letter of Tax Office
- Establishing paid easement of transmission not always subject to VAT: legal implications clarified.
- Proposed Economic and Administrative Law Amendments for R&D Tax Relief and VAT Exemptions
- Council Directive (EU) 2021/514 (DAC7) Implementation Bill Passed by Council of Ministers
- Disruptions in National e-Invoice System Test Environment
- Preventing Fraud in KSeF: Risks and Solutions for Business Owners
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- Poland’s Council of Ministers Approves Bill for Implementation of DAC7
- Updated Guide on Taxation of Renting and Subleasing Property by Romanian Fiscal Agency
- PwC Tax Talks: ANAF’s High Standards in Tax Controls and Intragroup Services Analysis
- The Grace Period for E-Invoices is Extended until May 31 for Romanian Taxpayers.
- 10 Questions About E-invoicing in Romania, Answered
- VAT Exemption for Software Rights Transfer: Clarification from Moscow Tax Authorities
- Electronic Submission of VAT (Excise) Refund Applications: New Regulations
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- Updates to VAT Rulebook in Official Gazette
- Slovakia: eFaktúra Plans Revealed
- Draft Bill by Ministry of Finance Aims to Reduce VAT Gap
- Slovakia is moving towards modernizing tax administration for e-invoicing implementation purposes
- TEAC Resolution on VAT Excess Quotas: Compensation vs Refund Option
- TEAC Resolutions on VAT Deductions: Temporal Requirements and Start of Expiry Period
- Government Approves Tax Exemption Order for Enterprise Development
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- Central Tax Tribunal Decision: VAT Cancellation and Rectification Obligation for…
- Central Tax Tribunal Decision on VAT place of delivery of advertising and promotional services
- Sweden transitions to digital VAT returns, paper returns discontinued by tax agency
- Taxable Person in Special Cases: Abandonment and Contract Waiver in Bankruptcy…
- Clarification: Invoice should explain why VAT has not been charged
- Clarification: Invoicing rules in VAT law for deliveries and supplies outside the EU
- Sweden No Longer Issuing Paper VAT Returns
- Switzerland VAT Changes for Cross-Border Supplies: Impact on Travel, Culture, and Events in 2025
- Switzerland VAT place of supply 2025
- Upcoming VAT Changes: Impact on Travel Agent Services and Cultural Events in Switzerland
- Upcoming Changes in Swiss VAT Law for Travel Agencies and Cultural Events in 2025
- Fiscal Representation Exemption by 2025 in Switzerland
- Switzerland Introduces Annual Reporting Period in 2025
- Turkish Tax Authority using AI to tackle VAT discrepancies
- Turkish Treasury Minister Şimşek Denies VAT Rate Increase on Food and Beverages
- Press Release Regarding Draft on VAT Rate in Food and Beverage Services Application
- Press Release on Draft Regulation Regarding VAT Rate Application in Food and Beverage Services
- Draft of VAT Communique on VAT Rate Application in Food and Beverage Service Locations Released
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- Amendment to Value Added Tax General Implementation Communiqué (Serial No: 51) – Changes Explained
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- Where can UK businesses recover VAT in the European Union (and vice versa)?
- First-tier Tribunal Rules on VAT/NIC Mini-umbrella Companies (MUCs) Fraud Case
MIDDLE EAST
- Guidance on VAT Exemption for Private Educational Services Provided to Saudi Citizens
- Increasing Focus on VAT and RETT Audits by Saudi Arabia’s ZATCA
