select * from recipes
where id in (select matchIngredient.id from
  ((select id from recipes)
    except
  (select distinct recipe_id from recipe_ingredient
    where not (ingredient_id = any (cast(@ingredient_ids as int[])))))
  as matchIngredient
  join
  (select recipe_id from recipe_tag
    where tag_id = any (cast(@tag_ids as int[]))
    group by recipe_id
    having count(tag_id) >= @tag_count) as matchTag
  on matchIngredient.id = matchTag.recipe_id);