ECJ identifies further criteria for examining the VAT exemption of private hospitals

In 2014, the German Federal Fiscal Court ruled that private hospitals can provide hospital and medical care exempt from VAT by invoking Union law. Since then, there have been many individual cases of dispute between private hospitals and the tax authorities. The issue is often focused on whether the private hospitals fulfil the Union law requirement of “comparable social conditions”. Now, in its judgment of 7 April 2022 (C-228/20), the ECJ specified criteria, on the basis of which, the assessment is to be carried out.

Source: kmlz.de

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