Preventive Health Checks by Medical Students Not Exempt from VAT, Court Rules

• BV X offered preventive medical check-ups including blood, saliva, urine, and stool tests
• Results were analyzed by medical students from a subsidiary of BV X
• BV X claimed their services were exempt from VAT as health care services
• The tax inspector disagreed, citing lack of required training and quality standards
• The court agreed with the inspector, stating services were not under proper medical supervision
• The medical students had not completed their medical training
• The quality of services was not equivalent to those provided by a qualified medical professional
• The court ruled against BV X’s claim for VAT exemption

Source: futd.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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