A BV sells the product Sclerotia under the name ‘magic mushrooms’ or ‘magic truffles’. These are fungi that grow underground between the hyphae of certain mushrooms. Sclerotia are consumed for their hallucinogenic effect.
The question is which VAT rate applies. A BV argues that it concerns foodstuffs and that therefore the reduced VAT rate applies. According to the Tax Authorities, Sclerotia can be regarded as a stimulant and not as a food.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- VAT Increase on Hotels Could Lead to Billions in Losses for Tourism Sector
- No VAT Deduction for Family Business Succession Advisory Costs, Court Rules Against A BV
- Proposed VAT Increase on Tourism Yields No Net Gain, Faces Parliamentary Vote
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?
