- The case involves the tax exemption of a doctor taking over emergency medical services for a fee.
- The doctor, a general practitioner, took over emergency services from 2012 to 2016.
- The doctor billed other doctors for these services without showing VAT or tax exemption.
- The doctor also performed blood extractions for the police and billed the state treasury without showing VAT.
- The doctor believed these services were tax-exempt and did not file VAT returns for those years.
- The tax office determined that the services were not tax-exempt and issued VAT assessments for the years in question.
- The tax office argued that the services provided to other doctors were not therapeutic and thus subject to VAT.
- Blood extractions for the police were also deemed taxable as they did not serve a therapeutic purpose.
Source: datenbank.nwb.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.
