- Orthopedic insoles are subject to the high VAT rate as they serve a different purpose than complementing and supporting missing parts of the foot. The court ruled that the reduced VAT rate does not apply to these insoles. X BV’s appeal was unsuccessful, as orthopedic insoles and custom orthopedic corsets are not comparable, and applying the general VAT rate is not disproportionate.
Source: taxlive.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.
