- X produces custom orthopedic footbeds
- Dispute revolves around X’s right to the reduced VAT rate for these footbeds
- Gelderland District Court rules that individual custom orthopedic footbeds do not fall under the reduced rate
- Exception applies to footbeds that eliminate or prevent crooked growth of toes
- X has not been able to prove that its footbeds fall under this exception
- No violation of the principle of neutrality because there is no question of similar goods
- X’s appeal is unfounded, no right to reduced VAT rate
Source: nlfiscaal.nl
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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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