The VAT Directive provides for a number of exemptions which, as an exception to the main rule, must be interpreted strictly. Minister Kuipers answers parliamentary questions about VAT on human germ cells.
Table I of the Turnover Tax Act 1968 uses the scope offered by the VAT Directive for a reduced rate on supplies of goods normally intended for use in agriculture. This includes goods (including semen) intended for the reproduction of the animals mentioned in the table entry. However, the VAT Directive does not allow for the application of the reduced rate to reproductive cells supplied to humans for reproductive purposes, so that the general rate of 21% applies.
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