- Dispute over product being book or non-book for VAT rate
- Plaintiff argues product is book due to written content, quotes, stories, and workbook design
- Defendant argues product is not book as designed for journal or diary use, content not primarily written
- Court references Supreme Court decision on characteristics of book
- Court finds product has book characteristics like hard cover, binding, and written content
- Product content includes quotes, stories, and exercises for workbook use
- Court rules product is book and qualifies for reduced VAT rate
- Plaintiff’s appeal granted, defendant’s objections dismissed
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.
