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- Title
Encore une fois – Zu Steuerbefreiungen für Heilbehandlungen in der Humanmedizin durch Ausübung ärztlicher und arztähnlicher Berufe.
- Authors
Lenger-Bauchowitz, Norman; Neudert, Anka
- Abstract
The article discusses the question of whether an entrepreneurial neutrality requirement can lead to indirect discrimination within different religious orientations. The ECJ has determined that a policy of neutrality within a company can only be effectively implemented if no visible expressions of political, ideological, or religious beliefs are allowed. It does not matter whether conspicuous large-scale signs are worn. Furthermore, the interpretation of Article 132(1)(c) of the VAT Directive is discussed in connection with a cooperation agreement between an insurance company and a medical service provider. The court ruled that the InterConsultations service (IC service) and the FindBestCare service (FBC service) are not exempt from tax as they do not qualify as "medical treatments in the field of human medicine." This decision does not have far-reaching consequences for German hospitals and healthcare facilities.
- Publication
GesR: Gesundheitsrecht, 2023, Vol 22, Issue 4, p222
- ISSN
1610-1197
- Publication type
Article
- DOI
10.9785/gesr-2023-220407