In a recently published judgment, the German Federal Fiscal Court (BFH) deals with the 2006 VAT exemption for private hospitals. In referring the case back to the Fiscal Court, the BFH provides some guidance on how the VAT exemption should be examined, specifically in terms of the 40% quota. The Federal Ministry of Finance considered this quota to be a prerequisite for the VAT exemption dating from the year 2009. The legislator then incorporated it into the German VAT Act. As a result, the judgment is also of interest for more recent filing periods. It can provide support regarding the justification for VAT exemption of supplies rendered by private hospitals.
Source: kmlz.de
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