High Court: Medical exemption for VAT applies only if circumcision has preventive health effectJuly 12, 2024

• The High Court ruled that for the application of a medical exemption for VAT, the judge may assess whether circumcisions performed without medical indication have a preventive effect in general
• The case involved a clinic specializing in circumcisions for young boys and men, both for medical and non-medical reasons
• The clinic claimed a VAT exemption for all circumcisions, arguing they have a preventive effect on health, but the tax authority disagreed and imposed VAT on non-medical circumcisions
• The clinic appealed the decision, but the Court of Appeal upheld the tax authority’s decision, stating that non-medical circumcisions do not primarily aim to protect health
• The High Court agreed with the Court of Appeal, stating that only treatments classified as healthcare for humans are VAT exempt, with the goal of the treatment being therapeutic or preventive for diseases or health problems.

Source: hogeraad.nl

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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