The Supreme Court ruled that circumcisions performed by a doctor without medical indication do not automatically qualify for VAT exemption as medical services. A private company specializing in circumcisions for young boys and men did not pay turnover tax for non-medically indicated circumcisions, claiming preventive health effects. However, the Tax and Customs Administration disagreed, leading to a legal dispute. The Supreme Court stated that medical treatments must have a therapeutic or preventive purpose to be VAT exempt, and the company failed to sufficiently prove the preventive purpose of non-medically indicated circumcisions.
Source Taxence
