- Case heard by Rechtbank Gelderland on 17-05-2024
- Case number ARN 23_668 in the field of Tax Law
- Issue regarding application of reduced VAT rate on stairlifts
- Inspector revoked previous agreement, gave short transition period
- Court ruled against taxpayer, upheld tax assessment and penalty
- Legal framework allows reduced rate for medical equipment for disabled
- Stairlifts not considered similar to items eligible for reduced rate
- Taxpayer’s arguments based on neutrality and trust principles rejected
- Court explained reasoning for decision and consequences
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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