Netherlands: General VAT rate applies to the supply of Gladskin for skin conditions and irritations

• The Court of The Hague confirms that the general VAT rate applies to the supply of Gladskin, a pharmaceutical product used for skin conditions and irritations.
• The dispute is whether the reduced VAT rate applies to the supply of Gladskin.
• The Court of The Hague agrees with the lower court’s decision that the general VAT rate applies, considering the significant differences between Gladskin and medicines classified under the relevant table entry.
• The court states that the legislation remains within the boundaries of EU VAT regulations.
• The court also confirms that no reimbursement of legal costs should be given in the objection phase of the tax assessment.
• The tax inspector has provided all relevant documents in the case.
• The court rules in favor of the tax inspector.

Source: taxlive.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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