Do babies attract VAT?

[Blodrast]

L'Impresario:
Also, one has to keep in mind that, sad and unlikely as it may seem, just like L'Impresario pointed out, there are (many) cases where all parties (except the children, of course) are _willingly_ and _knowingly_ doing the trade. When all of it is set up as a perfectly legal adoption, there is little that the law can do.
The law can only reach so far - they hardened the adoption laws - that only slowed them down, and I don't know if significantly enough, because there is only so much you can do about making adoptions more difficult, without hurting the genuine ones...