Post by joita9789 on Feb 13, 2024 5:13:34 GMT
The other words, in order to be exempt, the service should have a therapeutic purpose, therefore it is not the nature of the service that matters but its purpose. Definition in the provisions of Art. paragraph point point a point i point a of the Act the scope of the exemption by limiting it exclusively to medical care services intended to prevent, save, restore and improve health corresponds in principle to the terms used by the Court of Justice of the EU to make a diagnosis, provide medical assistance and to the extent that such treatment is possible diseases or health disorders.
Moreover, the case law of the Court of Justice of the EU shows that medical services Dubai Email List provided for preventive purposes may also benefit from the exemption, judgment in the Unterpertinger C point. Pursuant to Art. Act of August on health care facilities, health benefits include activities aimed at preserving, saving, restoring and improving health and other medical activities resulting from the treatment process or separate provisions regulating the principles of their implementation, in particular related to. examination and medical advice. treatment . psychological examination and therapy.
Therapeutic rehabilitation. care of a pregnant woman, her postpartum period and the newborn. care for a healthy child. diagnostic examination, including a medical analyst. care of the sick. care for the disabled and their care. palliative and hospice care. adjudicating and giving opinions on health status. preventing injuries and diseases through preventive measures and vaccinations. technical activities in the field of prosthetics and orthodontics. activities related to the supply of orthopedic items and aids. Tut. The tax authority notes that the provisions of the Act neither use the concept of health care services as defined in the Act on Health Care Facilities nor refer to provisions in terms of the definition of medical care services subject to exemption.
Moreover, the case law of the Court of Justice of the EU shows that medical services Dubai Email List provided for preventive purposes may also benefit from the exemption, judgment in the Unterpertinger C point. Pursuant to Art. Act of August on health care facilities, health benefits include activities aimed at preserving, saving, restoring and improving health and other medical activities resulting from the treatment process or separate provisions regulating the principles of their implementation, in particular related to. examination and medical advice. treatment . psychological examination and therapy.
Therapeutic rehabilitation. care of a pregnant woman, her postpartum period and the newborn. care for a healthy child. diagnostic examination, including a medical analyst. care of the sick. care for the disabled and their care. palliative and hospice care. adjudicating and giving opinions on health status. preventing injuries and diseases through preventive measures and vaccinations. technical activities in the field of prosthetics and orthodontics. activities related to the supply of orthopedic items and aids. Tut. The tax authority notes that the provisions of the Act neither use the concept of health care services as defined in the Act on Health Care Facilities nor refer to provisions in terms of the definition of medical care services subject to exemption.