Dispute over VAT rate for custom orthopedic insoles – Court rules against taxpayer.

• 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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