In view of the appearance and content, brochures are not books according to usage and social views
Drukkerij X BV prints and supplies brochures for various Ministries. The brochures are of an informational nature and do not serve advertising purposes. They contain a different number of pages, but not more than 32, they are usually of half A-4 format and are folded towards each other in the middle and the whole is stapled together. The brochures are not available at bookstores. X BV has charged and paid the reduced VAT rate on the fees for the delivery of the brochures.
Source BTW jurisprudentie
