- A practice community pursuing a common goal is considered an entrepreneur
- A practice community of doctors may not necessarily provide management services to its members
- A practice community of doctors can claim tax exemption under certain conditions before the introduction of a specific tax law
- The case involves a dispute over the scope of tax exemption laws
- The practice community was established for the joint use of facilities and personnel by two doctors
- The community operated on a cost-sharing basis without generating profits
- One doctor was responsible for managing the community without a formal agreement on compensation
- The doctor received compensation for management services orally agreed upon by the members
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.
