Interpretation of VAT exemption for medical services provided by general practitioners in the Netherlands.

• Services in the field of medical care provided by practitioners of a medical or paramedical profession are exempt from VAT
• The exemption must be strictly interpreted and in line with the goals of reducing medical care costs and improving accessibility
• Medical care must have a therapeutic purpose, including preventive services
• Services provided by general practitioners must be classified to determine if they are taxable or exempt
• Services that are economically considered as one should not be artificially separated into multiple parts for VAT purposes

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.

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