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
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