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Tax & Legal

Tax & Legal

Assessing care and support needs on behalf of Medical Health Service not exempt from VAT


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 (‚ÄúMDK‚ÄĚ) 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. Continue reading