No reduced VAT rate for all orthopaedic made-to-measure footbeds

• The District Court of Gelderland ruled that only orthopaedic custom-made footbeds that supplement missing parts of the foot and aim to eliminate and prevent crooked growth of the toes fall under the reduced VAT rate.
• X, a company that makes orthopaedic customised footbeds, was found to not make it plausible that all of their custom-made footbeds fall under this category.
• The court also stated that X will receive non-material damages of €500 for exceeding the reasonable period.

Source Taxlive