The Noord-Holland District Court ruled that compression stockings with pressure class CCL2 do not qualify for the reduced VAT rate as they do not meet the conditions to be classified as a dressing. X bv, the company selling the stockings, argued that they should be subject to the reduced rate as bandages, but the court disagreed based on the normal use of language and legal definition of bandages. The court also noted that the stockings are marketed for improving sports performance and comfort, and X bv failed to prove that competitors are allowed to apply the reduced rate. Therefore, the court dismissed X bv’s actions as unfounded.
Source Taxlive
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