- The FG Munich ruled that the stationary hospital services of a private clinic are not exempt from VAT, as they do not meet the conditions comparable to public facilities in social terms.
- Stationary hospital services of a private clinic not meeting the conditions of § 4 No. 14 letter b UStG are not exempt from VAT through direct application of Art. 132 (1) letter b of Directive 2006/112/EG if they are not comparable to public facilities in social terms.
- The criteria for social comparability are primarily based on the regulations of the Hospital Financing Act and the Hospital Remuneration Act.
- Factors against social comparability include the use of different billing modalities or higher remuneration rates compared to public facilities and all other hospitals approved under § 108 SGB V.
Source: datenbank.nwb.de
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.
