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No low VAT rate for separate orthopaedic footbeds

According to the District Court of Gelderland, orthopaedic custom-made footbeds are in principle not eligible for the reduced VAT rate, unless they are specifically intended to fill in missing parts of the foot and correct or prevent crooked growth of toes. The entrepreneur failed to demonstrate this, and the court ruled that there was no violation of the principle of neutrality.

Source Taxence

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