- Corrective assessments for VAT on plant terrariums
- Plant terrarium considered an economic unity
- Plant terrarium does not qualify for reduced VAT rate
- Explanatory notes specify reduced rate for simple pots, not terrariums
- Article 122 of VAT Directive does not apply to plant terrariums
- Taxpayer’s claim for reduced rate rejected due to lack of evidence
- Taxpayer failed to meet burden of proof
- Corrective assessments upheld for VAT on plant terrariums
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.
