- The decision was made by the Administrative Court on September 20, 2023.
- The case number is Ra 2022/13/0118.
- The ruling refers to the legal principle stated in Ra 2022/13/0088 E, dated March 22, 2023, paragraph 3.
- According to the legal principle, subsidies should be reduced if exempted sales under § 6 Abs. 1 Z 18 or 25 UStG 1994 are made.
- The definition of medical treatments under these provisions only includes services that contribute to the diagnosis, treatment, and possible cure of diseases or health disorders.
- Services closely related to hospital treatments and essential for achieving therapeutic goals are considered within the scope of the directive 2006/112 (Art. 132 Abs. 1 lit. b).
- The European Case Law Identifier for this decision is ECLI:AT:VWGH:2023:RA2022130118.L01.
Source: ris.bka.gv.at
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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