A BV supplies plaster shoes to medical institutions for use in plaster rooms. These shoes are adjusted to individual foot needs by a cast master under the supervision of a medical specialist. Some of the shoes are also supplied to home care shops. The tax authorities initially applied the reduced VAT rate, but then decided that the general rate applies, resulting in additional assessments and interest decisions for A BV. The dispute is whether the reduced VAT rate applies to the supply of plaster shoes. The North Holland District Court agrees with A BV that the reduced VAT rate applies because the shoes can be considered splints or similar items that immobilize limbs and are essential for the use of a walking cast. However, the court notes that the shoes cannot be considered orthopedic footwear because they are not fully tailor-made for individual patients with long-term disabilities.
Source BTW jurisprudentie
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