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- Title
Befreiung von Krankenhausbehandlungen und ärztlichen Heilbehandlungen – Private Krankenhauseinrichtung – Ordnungsgemäß anerkannte Einrichtung – In sozialer Hinsicht vergleichbare Bedingungen.
- Abstract
The article discusses the Court of Justice of the European Union court case dealing with the tax exemption from hospital treatment and medical treatment. The court held the way in which the daily rates are calculated and the reimbursement of the costs of the services provided by the private hospital concerned under the social security system concluded with public authorities can also be taken into account in such a way that the costs borne by the patient Approximate costs.
- Subjects
LOWER Saxony (Germany); HOSPITAL size; PUBLIC hospitals; TAX exemption; VALUE-added tax; PUBLIC institutions; ABSORPTIVE capacity (Economics)
- Publication
Umsatzsteuer-Rundschau, 2022, Vol 71, Issue 10, p384
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2022-711005