Magic truffles are not eligible for a reduced sales tax rate, even if they would have been eligible based on previous Supreme Court case law. The legal principle of certainty does not guarantee that the Supreme Court will maintain its case law in future cases, especially in light of new case law from the CJEU.
Source: uitspraken.rechtspraak.nl
See also
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.
Latest Posts in "Netherlands"
- Internet consultation on new VAT rules for platform economy starting July 2028
- 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