- General VAT rate applies to the supply of self-care products
- X NV’s self-care products subject to less stringent quality and control requirements than licensed medicines
- X NV argues for reduced VAT rate on certain products, but court rules in favor of general VAT rate
- Court of Amsterdam rules that application of general VAT rate on X NV’s products does not violate fiscal neutrality principle
- Court also finds no violation of proportionality principle in requiring a trading license for reduced VAT rate
- Ruling in favor of tax authority
Source: taxlive.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.
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