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A livestock farmer under the special scheme for agriculture asks whether they are entitled to flat-rate compensation for selling old breeding animals. The Directorate-General for Taxes (DGT) rules that such supplies of goods are not covered under Article 130 of the VAT Act.
This ruling clarifies that the sale of animals intended for culling does not qualify for flat-rate compensation under the special agricultural VAT scheme, potentially affecting the tax planning of livestock farmers.
The tax team reviews your specific situation.
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