- Private hospitals not approved under § 108 SGB V could rely on Art. 132(1)(b) of Directive 2006/112/EC for VAT exemption until 31.12.2019.
- VAT exemption does not apply if the private hospital’s conditions are not socially comparable to approved hospitals, i.e., if it does not guarantee efficient and economical treatment.
- The plaintiff’s appeal was dismissed; the costs of the appeal must be borne by the plaintiff.
Source: bundesfinanzhof.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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