Suchergebnisse für: `health-care` (9 gefunden)

1. 15. November 2012

   Health care VAT exemption may not be arbitrary

   The ECJ has held that a condition for the VAT exemption of health care services that a minimum proportion must be supplied to members of the state system cannot be accepted if its effect is to deny equal treatment with public bodies offering the same services.

   Kategorien: From Europe

   Schlagwörter: health care, VAT Exemption
2. 09. Dezember 2021

   New Coalition's plans for Social Security - This is about to ...

   The P&O Newsflash provides a first overview of the new coalition's future plans for social security-

   Kategorien: Legislation

   Schlagwörter: social security, health care, pension co ...
3. 12. März 2015

   Nursing staff employment agency charges VAT-able

   The ECJ has held that a German VAT exemption for nursing and similar services provided by medical or nursing organisations does not extend to the charges by an employment agency supplying the necessary staff.

   Kategorien: From Europe

   Schlagwörter: employment agency, nursing, care
4. 23. Januar 2013

   Tax & Legal News – Issue 1, January 2013

   In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC

   Kategorien: Tax & Legal News

   Schlagwörter: Steuern / Tax
5. 25. August 2022

   Services of a hygiene specialist not subject to VAT

   The Muenster Tax Court has ruled that services provided by a self-employed hygiene specialist to geriatric facilities and nursing homes are exempt from VAT under Article 132 (1) (g) of the VAT Directive.

   Kategorien: Tax Court

   Schlagwörter: Medical care, health care, VAT Exemption
6. 06. Dezember 2022

   VAT exemption for supervision services

   Art. 132 (1) (j) VAT Directive also covers teaching units that relate to training, advanced training, or job requalification measures as a VAT exempt service. The narrow standards and requirements set by the ECJ for the tax exemption of school and university teaching in Article 132(1) (i) do not apply here. Accordingly, the Supreme Tax Court held that services provided by a supervisor may be exempt from VAT under Article 132 (1) (j) VAT Directive.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT Exemption, supervision
7. 27. Juli 2025

   Takeover of emergency medical service by substitute doctor a ...

   Emergency medical services are also exempt from Value Added Tax if provided and charged by a physician on duty for another medical doctor (e.g., on weekends and outside the consultation hours of panel doctors). This was decided by the Supreme Tax Court in a recently published judgment.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: medical treatment, Medical health care
8. 18. Juli 2021

   Assessing care and support needs on behalf of Medical Health ...

   The Supreme Tax Court held that expert reports (appraisals) on the care and support needs of patients in order to determine the extent of their entitlement to medical care on behalf of the Medical Service of the Health Insurance (“MDK”) are not exempt from VAT under national law. A tax exemption under EU law is also not possible according to an earlier ECJ judgement pertaining to the case in dispute.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT Exemption, Medical health care, soci ...
9. 21. Juli 2025

   ECJ to clarify EU State aid rules on non-profit status of se ...

   In a request for a preliminary ruling, the Supreme Tax Court has referred several questions to the ECJ regarding the compatibility of non-profit tax status and the prohibition of state aid under EU law. The question to be answered is whether the extension of tax relief for special-purpose entities to companies that provide services for remuneration in cooperation with a corporation that is recognized as a non-profit organization (so-called service corporation) constitutes illicit state aid in accordance with Art. 107 of the Treaty on the Functioning of the European Union (TFEU).

   Kategorien: Supreme Tax Court cases, European Court ...

   Schlagwörter: state aid, non-profit associations