No reduced VAT rate because it is unlikely that mattresses are to prevent or treat pressure ulcers
X BV sells mattresses, among other things. The mattresses “Energy +”, “MediActive” and “TotalFit” offer, according to X BV, unprecedented lying comfort, perfect support, perfect pressure distribution and are anti-allergic. Under the heading “pressure distribution” it is stated, among other things, that the mattresses help to prevent pressure ulcers and that the mattresses were originally developed for patients with bedsores, but that they are now embraced by a wider audience. According to X BV, the mattresses are extremely suitable for use for pressure ulcers 1 and 2 in the home care situation. In such cases it is recommended to consult a doctor.
Source BTW jurisprudentie
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