The VAT Knowledge Group believes that the reduced rate for food products does not apply to all edible straws. X sells flavored edible straws intended for use with drinks and food, qualifying them as edibles. On the other hand, Y sells pasta straws that are not intended for consumption and do not qualify as edibles.
Source Taxlive
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
