A knee distractor is attached with pins in the upper and lower leg. The knee distractor is located partly inside the body and partly outside the body around the knee. A knee distractor allows the cartilage in the knee to recover. The knee distractor also takes over the load-bearing and corrective function of the knee, allowing the patient to move normally.
The delivery and rental of surgical implantation prostheses is charged with 9% VAT. A surgical implantation prosthesis is a prosthesis that is attached to the body through a surgical procedure, whether or not temporarily, and which takes over the function of an organ.
The knee distractor is a surgical implantation prosthesis. The knee distractor is secured via a surgical procedure in both the upper and lower leg and then takes over important functions of the knee joint. The supply and rental of a knee tractor with accessories (a knee tractor set) is therefore charged with 9% VAT.
Source: belastingdienst.nl
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