- The case involves the application of the VAT rate to certain medical products.
- The products in question do not fall under the category specified in the VAT law because they do not have the required trade license.
- The court determines that there are significant differences between the medical products and registered non-prescription medicines, including stricter requirements and quality control for the latter.
- The court also considers the lack of scientific evidence for the effectiveness of homeopathic medicines compared to the proven effectiveness of the products in question.
- The court concludes that the products do not meet the criteria for being classified as similar goods for VAT purposes.
- The court rejects the claim for reimbursement of costs in the appeal phase, as the reduction in the tax assessment was due to calculation errors in the taxpayer’s submission, not the tax authority’s fault.
Source: uitspraken.rechtspraak.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.