The District Court of Noord-Holland ruled that digital consultations with medical specialists pursued therapeutic objectives and are exempt from VAT. X bv manages a website for customers to request digital consultations with registered doctors. The consultations involve testing previous diagnoses and proposed treatments for accuracy based on relevant medical documents extracted from the patients’ electronic medical files. The court upheld X bv’s appeal, stating that the consultations meet the criteria for the medical exemption.
Source Taxlive
