North Holland Court: 9% VAT rate applies to the supply of plaster shoes

• BV X was a supplier of various types of plaster shoes for medical use.
• The plaster shoes were primarily delivered to medical institutions for use in the plaster room.
• The shoes were adjusted by a plaster bandage master to fit the patient’s foot and needs.
• The court ruled that the plaster shoes fall under the reduced tax rate for medical equipment.
• The shoes are considered to be splints or similar articles used for medical purposes.
• The court also determined that the shoes do not qualify as orthopedic footwear.
• The shoes are not custom-made for individual patients and are intended for short-term use.

Source: uitspraken.rechtspraak.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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