The Minister of Finance has partly made public a document from 2013 on VAT and medical services. The other two documents that fall under the Wob request were already public.
The document includes the following explanation:
The policy means that a paramedical service cannot be partially taxed and partially exempt from VAT. It is not appropriate to split a paramedical service if that service is a service. The paramedical treatment in its entirety is taxed or exempt depending on the main element. In practice, the most characteristic element must be determined.
Source Taxence
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