- Sale of patient file does not qualify for tax exemption
- Considered as a taxable ancillary transaction in the context of a practice takeover
- Lack of delivery of an object means exemption provision does not apply
- Revenue from sale of customer base is taxable
- Decision made by BFG on April 9, 2024, RV/7105211/2018
Source: info.leitnerleitner.com
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.
