Medical management by specialist medical company exempt from VAT

The question of whether medical management is exempt from VAT has been under discussion before. In 2014, BDO won a procedure about medical management by medical specialists in a hospital and the fact that no VAT is payable on this. The Tax and Customs Administration is of the opinion that the outcome of that procedure has become obsolete as of 2015 due to the introduction of integrated funding for hospitals. On September 25, 2020, the Northern Netherlands court ruled that medical management is still exempt from VAT.

Source

• BDO NL
• Deloitte

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