- 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.
Latest Posts in "Germany"
- VAT Refunds in Property Development: Profit Impact Requires Prior Balance Sheet Recognition, Court Rules
- VAT Treatment of Services Provided by Non-Profit Sports Clubs: BFH Ruling on Input Tax Deduction
- VAT Issues Concerning Holiday Apartments: Tax Status, Input Tax Deduction, and Small Business Regulation
- Germany B2B E-Invoicing in 2027: Time to Prepare
- BMF Clarifies VAT Deduction Rules for Permanently Loss-Making Institutions: Two-Step Assessment Required
