Tax Exemption for Emergency Medical Services by Substitute Doctors: German Federal Court Ruling

• The case involves the tax exemption of a doctor taking over emergency medical services for a fee.
• The doctor, a general practitioner, took over emergency services from 2012 to 2016.
• The doctor billed other doctors for these services without showing VAT or tax exemption.
• The doctor also performed blood extractions for the police and billed the state treasury without showing VAT.
• The doctor believed these services were tax-exempt and did not file VAT returns for those years.
• The tax office determined that the services were not tax-exempt and issued VAT assessments for the years in question.
• The tax office argued that the services provided to other doctors were not therapeutic and thus subject to VAT.
• Blood extractions for the police were also deemed taxable as they did not serve a therapeutic purpose.

Source: datenbank.nwb.de

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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