Court of Amsterdam rules against reduced VAT rate for self-care products without marketing authorization

• Gerechtshof Amsterdam ruled on January 30, 2024, that self-care products without a marketing authorization do not qualify for a reduced VAT rate
• On May 17, 2024, NV X, which operated supermarkets, drugstores, and an online store, sold 701 products in 17 categories without a reduced VAT rate
• The products included items such as anti-insect, allergy, scars, gastrointestinal, muscles and joints, and foot care products
• NV X initially paid VAT at the general rate of 21% for the products from the 2nd quarter of 2018 to the 3rd quarter of 2019, but later claimed they should be taxed at the reduced rate of 9%

Source: futd.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.

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