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Suchergebnisse für: `health-coaches` (2 gefunden)

  1. 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 cases
    Schlagwörter: health coaches, medical telephone consul ...
  2. 10. März 2020

    ECJ: VAT treatment of medical telephone consultations

    In a judgement of 5 March 2020 the European Court of Justice (ECJ) dealt with the question whether telephone advisory services provided by a company on behalf of state health insurance funds through so-called “health coaches” may be free from VAT. The ECJ held that VAT exemption may indeed apply, provided the services have a therapeutic or curative objective and are of a comparable level of quality as the services provided by other suppliers in this field.

    Kategorien: European Court of Justice
    Schlagwörter: health coaches, medical advice, telephon ...
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