- Services in the field of medical care provided by practitioners of a medical or paramedical profession are exempt from VAT
- The exemption must be strictly interpreted and in line with the goals of reducing medical care costs and improving accessibility
- Medical care must have a therapeutic purpose, including preventive services
- Services provided by general practitioners must be classified to determine if they are taxable or exempt
- Services that are economically considered as one should not be artificially separated into multiple parts for VAT purposes
Source: uitspraken.rechtspraak.nl
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.
