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In view of the appearance and content, brochures are not books according to usage and social views

In view of the appearance and content, brochures are not books according to usage and social views

Drukkerij X BV prints and supplies brochures for various Ministries. The brochures are of an informational nature and do not serve advertising purposes. They contain a different number of pages, but not more than 32, they are usually of half A-4 format and are folded towards each other in the middle and the whole is stapled together. The brochures are not available at bookstores. X BV has charged and paid the reduced VAT rate on the fees for the delivery of the brochures.

Source BTW jurisprudentie

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