If supplies of services are provided within the framework of a therapeutic continuum, they can be classified as VAT exempt medical treatment, even if different taxable persons are involved in the continuum. This was confirmed by the German Federal Fiscal Court in its decision on the VAT exemption of the isolated storage of frozen sperm and oocytes in connection with cryopreservation, thus expressly contradicting the view of the tax authorities. However, the German Federal Fiscal Court did not clearly clarify in which circumstances the participation of several taxable persons would be considered as being irrelevant with a view to VAT exemption.
Source: kmlz.de
Latest Posts in "Germany"
- Germany Updates Form USt 1 TN for VAT Registration Proof: Editorial Changes Announced
- German Court Confirms VAT Exemption Protection for Intra-Community Supplies Without Arrival Proof
- Double Adjustment Errors in VAT and Insolvency May Cause Double Taxation Risks
- Germany’s March 2026 E‑Invoice FAQ Update: All References Must Be Self-Contained in the E‑Invoice
- German Court Clarifies VAT Exemption Criteria for Intra-Community Supplies of Goods
