- Private hospitals cannot claim tax exemption under Article 132(1)(b) of the VAT Directive if their hospital services are not provided under conditions comparable to those of public law institutions in social terms.
- The comparison group includes all hospitals admitted under Section 108 of the Social Security Code, as all admitted somatic hospitals serving public health care, regardless of the institution’s sponsorship, are subject to the regulations of the KHEntgG and KHG.
- Hospital services are no longer comparable to the conditions of public law institutions in social terms if higher fees are charged for hospital services than those that would be billable under the KHEntgG and KHG according to the so-called DRG case flat rates.
- In particular, the comparability with public law institutions is contradicted if the hospital services of a somatic hospital are billed according to so-called daily rates that depend on the length of stay of the patients in the hospital and not according to the DRG case flat rates, contrary to the regulations of the KHEntgG and KHG.
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.
