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Plaster Shoes: Regular or Reduced VAT Rate?

Recently, a judgment of the District Court of Noord-Holland was published in which a dispute between a supplier of plaster shoes and the Tax and Customs Administration was ruled. The Tax and Customs Administration argued that the 21% rate should have been applied to the sale of plaster shoes and imposed additional assessments and interest decisions on the supplier, who applied the reduced VAT rate.

Source: www.btwinstituut.nl

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