Germany MOF Posts Decision Clarifying VAT Treatment of Telephone Medical Services

The German Ministry of Finance March 13 posted online Decision No. XI R 6/20 (XI R 19/15), clarifying the VAT treatment of telephone services providing medical advice. The taxpayer offered the services on behalf of statutory health insurers, utilizing nurses and doctor’s assistants. The taxpayer reported the services as tax-free medical treatment. The Tax Agency found the sales subject to VAT, and the lower court agreed. The European Court of Justice (ECJ) held in part in a preliminary ruling that it was for the lower court to determine whether the services were exempt as therapeutic under EU VAT Directive 2006/112/EC ...