Court rules that reduced VAT rate does not apply to stairlifts sold by X.

• X sells stairlifts and pays VAT at the regular rate
• X believes that the reduced VAT rate for aids should apply
• The tax inspector initially agrees in May 2021 but later changes their decision in September 2021
• X pays VAT at the reduced rate in May 2022
• The court assesses whether the tax assessment and penalty are justified
• The court rules that the reduced VAT rate does not apply to stairlifts
• The court explains the legal framework and reasons for its decision

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.