A bv produces and sells skin care products. It applies the 9% rate. The inspector considers that this rate does not apply to these resources and imposes a VAT additional assessment. The Supreme Court rules that EU member states may selectively apply the 9% rate, unless this is contrary to the principle of neutrality. The OB Act distinguishes between registered medicines (9% rate) and medical devices (21% rate). The bv’s skin care products fall into the category of medical devices. But does this distinction lead to a violation of the principle of neutrality?
Source: www.fiscount.nl
