02. Januar 2023 Waiver of head physician’s right for future private liquidat ... The Supreme Tax Court decided that the waiver of a head physician of the right to private liquidation in return for monthly compensation payments made by the clinic owner to be able to bill privately insured persons himself is a taxable service and subject to VAT. Moreover, relinquishing the future right for private medical treatment does not fall under the medical services exemption as provided by national law. Kategorien: Supreme Tax Court casesSchlagwörter: waiver, medical treatment, severance pay ...
10. Januar 2021 Medical telephone consultations through „health coaches” exe ... Telephone advisory services provided by a company on behalf of state health insurance funds through so-called “health coaches” may be exempt from VAT under Article 132 (1) of the VAT Directive as "medical treatment in the field of human medicine", if the consultations have a therapeutic purpose. This was the conclusion of the ECJ following on a request for a preliminary ruling brought by the Supreme Tax Court. The latter has now issued its subsequent (follow-up) decision and referred the case back to the Lower Tax Court for further fact finding. Kategorien: Supreme Tax Court casesSchlagwörter: health coaches, medical telephone consul ...
