On Oct 8, 2020, the ECJ issued his decsion on ECJ case C-657/19 (Finanzamt D.) related to providing advice for the care funds set up at the health insurance funds and whether the trabsaction is VAT exempt.
For previous posts on this case. click HERE
Art. 132 para. 1 letter g of Council Directive 2006/112 / EC of November 28, 2006 on the common system of value added tax is to be interpreted as meaning that
– The preparation of expert reports on the need for long-term care by an independent expert on behalf of the medical service of a long-term care fund, which are used by this long-term care fund to determine the scope of any claims of its insured persons to benefits from social welfare and social security, one closely related to social welfare and the represents a service related to social security insofar as it is essential for the proper generation of sales in this area;
– This provision does not preclude this expert from being denied recognition as an institution with a social character, even if he firstly provides his services as a subcontractor on behalf of the medical service mentioned, which is recognized as such an institution secondly, the costs of drawing up these reports are borne indirectly and at a flat rate by the relevant care insurance fund and thirdly, under national law, the named expert has the option of concluding a contract on the drawing up of the reports directly with this fund in order to benefit from them To get recognition, but has not made use of this possibility.