Court Rules in Favor of Plaintiff: Product Classified as Book for Reduced VAT Rate

• Dispute over product being book or non-book for VAT rate
• Plaintiff argues product is book due to written content, quotes, stories, and workbook design
• Defendant argues product is not book as designed for journal or diary use, content not primarily written
• Court references Supreme Court decision on characteristics of book
• Court finds product has book characteristics like hard cover, binding, and written content
• Product content includes quotes, stories, and exercises for workbook use
• Court rules product is book and qualifies for reduced VAT rate
• Plaintiff’s appeal granted, defendant’s objections dismissed

Source: uitspraken.rechtspraak.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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