- The court ruled that the objections to the second and third quarters of 2021 were rightly declared inadmissible.
- Only orthopedic custom-made insoles that correct or prevent toe deformities are eligible for the reduced tax rate.
- The taxpayer failed to prove that all orthopedic custom-made insoles fall under this category.
- There is no violation of the principle of neutrality because there are no similar goods.
- The court awarded immaterial damages due to exceeding the reasonable time limit.
- The court assessed the admissibility of the objections and the eligibility for the reduced tax rate.
- The objections to the second and third quarters of 2021 were filed outside the six-week deadline and were rightly declared inadmissible.
- The taxpayer did not provide a valid reason for the late filing.
- Orthopedic custom-made insoles for the sick foot of a patient made by a recognized orthopedic technician are eligible for the reduced tax rate.
- Other types of insoles, including custom-made ones, are not included in this category.
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.
