In the case of private hospitals, the question of which criteria are to be applied in order to assess whether medical treatment supplies provided until the end of 2019 are VAT exempt remains in dispute. Since last year’s judgement of the German Federal Fiscal Court, special emphasis has been placed on examining the “economic efficiency” as defined by social law. This is the first time that a German fiscal court has dealt with this criterion. The ECJ has commented on the aspect of partial reimbursement of costs by social security institutions. A new legal situation will apply for the financial year 2020.
Source: kmlz.de
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