In regulation 15 December 2009 No.. 1540 to the VAT Act (Tax Regulations) is amended as follows:
§ 5-2-3 shall read:
§ 5-2-3. Raw materials and inputs
(1) VAT shall be calculated at a reduced rate on turnover, etc. of raw materials and inputs if
a. the raw material or input product is a foodstuff according to § 5-2-1 and
b. the product produced from the raw material or input product is suitable for and sold for human consumption.
(2) If the conditions in the first paragraph are met, a reduced rate shall be used even if the product produced from the raw material or the input product is not a foodstuff according to § 5-2-2 .
Source: lovdata.no
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