- The FTT upheld an appeal that dental aligners are dental prostheses and exempt from VAT.
- The case involved Align Technology Switzerland GMBH & Anor.
- The FTT examined the definition of prosthesis.
- Prosthesis includes devices that improve body function, not just replacements.
- The interpretation aligns with the purpose of the VAT exemption.
- EU VAT Committee views supporting HMRC were not binding on the tribunal.
Source: claritaxnews.com
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.
