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 ...
23. Juli 2014 Waiver of VAT exemption on property rentals can be by room The Supreme Tax Court has held that the VAT exemption waiver on property rentals presupposes that the tenant can clearly separate the area used for taxable turnover from that used for tax-free activity, but the separation does not have to be documented by separate contract. Kategorien: Supreme Tax Court casesSchlagwörter: VAT waiver, waiver, property rental, ten ...