The interested party enters into agreements with general practitioners, whereby it is agreed that employees will be deployed as practice assistants for general practice somatics at the general practitioners. In the opinion of the court, there is a factual situation that corresponds to a contract for services. In principle, this is health care for humans as referred to in Article 11, first paragraph, part g, sub 1° a, of the VAT Act. However, the interested party has not made it plausible whether and to what extent the practice nurses deployed meet the professional qualifications. The interested party is not entitled to invoke the medical exemption.
Source: uitspraken.rechtspraak.nl
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