- X creates figurines of pregnant women’s bellies using a 3D printer
- X edits the scan results digitally according to customer preferences
- The figurines are numbered, stamped, and priced between €139 and €650
- The issue is whether the figurines qualify as art objects for VAT purposes
- The court ruled that the figurines meet the criteria for the reduced VAT rate
- The figurines are considered unique creations by X without a commercial purpose
Source: nlfiscaal.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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