- BV X was involved in manufacturing orthopedic footbeds specifically made for individual patients by an orthopedic technologist
- These footbeds were used to support the foot in cases of lost tissue structures such as bone, joint, tendon, muscle, connective tissue, and skin
- The footbeds were not considered orthopedic footwear as they were not part of a shoe
- The court ruled that loose orthopedic footbeds were not eligible for the reduced VAT rate
- A compromise was reached for 50% of the revenue from the first quarter of 2021 related to orthopedic footbeds to be eligible for the reduced rate
- The court found in favor of BV X in this case, as the text of the table post had been changed and there was confusion over the eligibility for the reduced rate in previous years.
Source: futd.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.
Latest Posts in "Netherlands"
- Flashback on ECJ cases – C-20/91 (De Jong/Staatssecretaris van Financiën) – Private-use charge covers the building, not the land
- Dutch VAT Cost-Sharing Exemption Found Contrary to EU Law
- VAT Exemption Denied for Pension Provider as Collective Investment Fund
- Dutch VAT Exemption for Self-Employed Medical Assistant Performing Therapeutic Procedures
- Pension Fund Asset Management Subject to VAT Under EU Rules
