On 5 April 2023, Minister Kuipers (VWS) answered questions about VAT on human germ cells from members of the House of Representatives Paulusma and Romke de Jong (both D66). They ask why this VAT rate (21%) is higher than the VAT rate (9%) for animal germ cells (e.g. horse sperm). They also want to know why human germ cells such as sperm and egg cells do not fall under the VAT exemption as for other human body material such as human organs, human blood and breast milk.
Source BTW jurisprudentie
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