The District Court of Gelderland ruled that the 9% VAT rate does not apply to orthopaedic foot-sized beds. X makes so-called orthopaedic made-to-measure footbeds, but the court found that X did not make it plausible that the purpose of the orthopaedic footbeds is to eliminate and/or prevent crooked growth, especially of toes. The court interpreted the relevant legislation strictly, and the action was therefore unfounded.
Source Taxlive
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