The subsidized VAT for aids and prostheses related to permanent functional impairments cannot be applied with reference to the sale of gelled water, gel drinks, thickening powders and polymeric mixtures to be administered orally and enterally, carried out both towards the Healthcare Companies and of private individuals, as they cannot be qualified in themselves as “aids or prostheses”, since they are goods used not to allow the patient to take on the necessary nutrients, obviating the permanent functional impairment that prevents him from eating independently, but rather of products having the function of feeding / hydrating the patient to whom they are administered.
The Inland Revenue excluded that the aforementioned products could benefit from the aforementioned reduced VAT rate, since they are goods used to feed or hydrate the patient to whom they are administered, without however allowing him to remedy the functional impairment referred to. it is affection.
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