- The case concerns whether managed care services qualify as medical treatments under Art. 21(2)(3) of the Value-Added Tax Act and are thus tax-exempt.
- A. AG argued that managed care services are integral to medical treatments and should be exempt from VAT.
- The FTA contended that these are independent coordination services not directly connected to specific medical treatments and thus not exempt.
- The court noted that the exemption does not depend on the recipient of the service, making the identity of the health insurer irrelevant.
- The judgment leaves open whether such services qualify as medical treatment under the law or are only exempt after the introduction of paragraph 3bis.
Source: search.bger.ch
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.
