The Zeeland-West-Brabant District Court has ruled that the supply of magic truffles does not qualify for the reduced VAT rate, as they are typically consumed for their hallucinogenic effects rather than necessary nutrients. Magic truffles contain psychoactive substances and have a similar effect to magic mushrooms, but are not prohibited under the Opium Act. The court found that the purpose for which a foodstuff is consumed is decisive in determining its eligibility for the reduced VAT rate, and as magic truffles are typically consumed for their hallucinogenic effects, they do not qualify. The court rejected an appeal to the principle of legal certainty, stating that previous judgments on mushrooms did not apply to magic truffles.
Source Taxlive
Some other references to court cases in the Netherlands on the VAT rate of ”Magic Truffles”
- 21% VAT for the supply of magic truffles
- Court of Appeal in The Hague: Supply of magic truffles is not subject to the reduced VAT rate
- Magic Mushrooms for mind-altering effect or hallucinatory effect, so normal VAT rate
- Magic Mushrooms for VAT No foods: 21% VAT
- Magic truffles (Sclerotica) are not foodstuffs, so 21% VAT applies
- Magic truffles are not a food: low VAT rate does not apply
- Magic truffles no food no reduced VAT rate
- Magic truffles taxed with 21% VAT
- No reduced VAT rate for magic mushrooms
- Sclerotia are not foodstuffs subject to the reduced rate
