Last month, the Northern Netherlands Court ruled in favor of medical specialists that the VAT exemption for medical services also applies to their management activities. The Tax and Customs Administration does not give up and has appealed.
The website Medisch Contact reports this . The message states that a spokesperson for the Tax Authorities has announced that the service intends to appeal against the ruling . The Tax and Customs Administration refers to an earlier position as motivation for the appeal.
According to the service, the administrative activities of medical specialists have ‘no therapeutic purpose’, and they ‘do not form an essentially inherent and inseparable part of any medical process’ and therefore, according to the service, should not be covered by the VAT exemptions that apply to medical activities. However, the judge ruled that management tasks are subordinate to the main task of medical care, and that main task must be guiding in determining the tax regime for the bills of the medical specialists.
Also read the topic Medical exemption: exempt from VAT or still taxed ?