- The emergency medical service is exempt from VAT even when a doctor temporarily takes over for another doctor for a fee.
- Revenues from blood tests for the police are taxable and subject to VAT.
- The plaintiff, a doctor without his own practice, participated in emergency services as a representative for other doctors from 2012 to 2016.
- He received an hourly wage from the represented doctors and also conducted blood tests for the police.
- The plaintiff did not subject any payments to VAT, considering them tax-free medical services.
- The tax office argued that payments for representation and blood tests were subject to VAT.
- The court ruled that emergency service representation is VAT-exempt, but blood test services are taxable.
- Medical treatments in human medicine are VAT-exempt if they serve a therapeutic purpose.
- Representation in emergency services is considered a VAT-exempt medical service.
Source: nwb-experten-blog.de
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.
