According to the Noord-Holland District Court, magic truffles are not foodstuffs as referred to in item a.1 Table I OB Act. The reduced VAT rate does not apply to the delivery of magic truffles. VOF A’s appeal to the principle of legal certainty fails. The court sees no reason to refer questions to the Supreme Court for a preliminary ruling. VOF A is entitled to compensation for non-material damage in connection with exceeding the reasonable term.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- VAT exemption for debt counselling as of Jan 1. 2026
- Senate accepts bill to retain reduced VAT rate on culture, media and sports
- VAT on residential rent by foreign temporary workers not deductible
- Dutch Court Rules Outsourced Payment Processing Qualifies for VAT Exemption
- No Reduced VAT Rate for Head Spa Treatments at Hairdressers, Dutch Tax Group Rules
