VAT Newsletter 30/2025
Federal Fiscal Court on the takeover of emergency medical services – implications for comparable cases?
Is a doctor providing VAT-exempt medical treatment when taking over emergency services for other doctors for remuneration? Or is the content of the service to be seen more as a doctor buying himself out of his duty to provide emergency services? The case before the German Federal Fiscal Court is interesting because the tax authorities tend to interpret the scope of the VAT exemption for medical treatment very narrowly.
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