- The court ruled that VAT exemption for medical services does not universally apply to all activities related to treatment.
- Delivery of hearing aids, even when accompanied by hearing tests and prosthetic services, is not VAT-exempt if the main element is the supply of goods.
- The dominant aspect of the service is the sale of the hearing aid, with other activities considered ancillary.
- VAT exemptions in the relevant law apply only to services, not to the supply of goods.
- The court confirmed that the overall transaction is determined by the economic purpose from the patient’s perspective, which is obtaining the hearing aid.
Source: mddp.pl
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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