- The Federal Fiscal Court (BFH) ruled that private hospitals not approved under § 108 SGB V are not exempt from VAT under Art. 132(1)(b) of the VAT Directive.
- The court found the private clinic’s operations were not economically efficient and not comparable to public hospitals.
- The clinic did not meet the requirements for VAT exemption under German law (§ 4 Nr. 14 UStG) or the VAT Directive.
- The BFH confirmed the lower court’s decision and rejected the clinic’s appeal.
Source: blogs.pwc.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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