– The taxpayer operated a medical and chemical laboratory diagnostic center that provided services such as drug and driver’s license testing.
– The center was granted a license as a private hospital under the Krankenanstalten- und Kuranstaltengesetz.
– Its services qualify for the reduced 10% VAT rate rather than the standard VAT exemption for medical services.
– Even if the activity is classified as a hobby for income tax purposes, this has no effect on VAT, as according to § 6 LVO, a hobby in the sense of VAT only exists for activities as defined in § 1 Para 2 LVO.
Source: lexisnexis.at
