- Lower VAT rate does not apply to certain products sold by the taxpayer
- Taxpayer cannot be considered the creator of the products as they do not handle all important parts of the manufacturing process
- Collaboration with a third party for printing and gluing the collages does not change the decision
- The principle of equality/fiscal neutrality is not violated
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.
