Services that verify the accuracy of the diagnosis of serious illness in the insured in order to establish the best possible health care for the recovery of the insured and to ensure that medical treatment is provided abroad insofar as this risk is covered by the insurance contract and the insured person so requests, do not fall under the exemption referred to in Article 132(1)(c) of the VAT Directive, according to the CJEU
Source BTW jurisprudentie
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