In a judgement of 5 March 2020 the European Court of Justice (ECJ) dealt with the question whether telephone advisory services provided by a company on behalf of state health insurance funds through so-called “health coaches” may be free from VAT. The ECJ held that VAT exemption may indeed apply, provided the services have a therapeutic or curative objective and are of a comparable level of quality as the services provided by other suppliers in this field.
Source: PwC Germany
Latest Posts in "European Union"
- EU Council Approves Customs Duty Cuts on Ukrainian Agri-Food Products
- EC Report: Three EU Countries Account for 75% of VAT Rate Deviations
- EU Report Reveals Major Disparities in VAT Rate Exception Applications
- Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)
- Briefing document & Podcast: C-536/08 (X) and C-539/08 (Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination
