- Eiseres’ digital consultation services qualify for medical exemption
- Ruling based on EU VAT directive and Dutch law
- Eiseres has burden of proof for exemption claim
- Definition of “medical care” includes services aimed at diagnosis, treatment, and health preservation
- Telephone consultations may qualify as medical care even without prescription or treatment
- Consultations providing diagnoses, therapies, and treatment recommendations may have therapeutic goals and qualify as medical care
Source: uitspraken.rechtspraak.nl
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.
