In a case involving a partnership of dentists, the partnership enters into an agreement with five dental practices for emergency services outside regular opening hours. The partnership rents its own space, uses its own equipment, and has its own support staff. Patients enter into a separate agreement with the partnership for emergency treatments and pay the partnership directly. The court rules that the emergency services and the emergency treatments are two separate services in these circumstances. The emergency services are not exempt from VAT under the medical exemption and are not considered ancillary to the emergency treatments. However, the emergency treatments themselves are exempt from VAT under the medical exemption.
Source: fiscount.nl
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