- X is a supplier of a system called ‘smart’ incontinence material that aims to improve incontinence care for clients.
- The system provides insight into the status of the incontinence pad, allowing caregivers to change clients when necessary.
- The goal is to prevent both late and unnecessary changes, improving the quality of care and reducing the use of incontinence pads.
- X argues that they provide one product, incontinence material, which qualifies for the reduced VAT rate.
- The court, however, determines that the system consists of two separate services: the supply of incontinence pads (eligible for the reduced rate) and the ‘smart function’ (considered a service and not eligible for the reduced rate).
Source: nlfiscaal.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.
