Staatssecretaris van Financiën v X

In Staatssecretaris van Financiën v X (Case C‑331/19) (1 October) the CJEU provided illumination as to the meaning of food in the context of the discretionary reduced rate provided for under EU VAT law.

The Netherlands has exercised its discretion under EU law to apply a reduced rate of 9% of VAT to food. X (a Dutch business) supplied aphrodisiac capsules drops and powders. It applied the reduced rate of VAT to these supplies over a number of years on the basis the products were designed to be taken orally were intended for human consumption and were essentially composed of elements of animal and vegetable origin.

X’s treatment was eventually challenged by the Dutch tax authorities who took the view that these products weren’t ‘foodstuffs’ within the meaning of the relevant EU legislation. The dispute reached the CJEU which was asked to consider the meaning of Directive...

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