Online message – Monday 07/17/2023
sales tax | Representation in the outpatient emergency service, taking blood samples on behalf of the police (FG)
The fees collected by a doctor for taking over a medical emergency service and taking blood samples for the police authorities are not tax-exempt medical treatment services according to § 4 No. 14 letter a) sentence 1 UStG (FG Münster, judgment of May 9th, 2023 – 15 K 1953/20 U; Revision approved).
facts: The plaintiff was a self-employed general practitioner who did not have his own practice. In the disputed years 2012 to 2016, he took part in the family doctor outpatient emergency service as a representative for other doctors on the basis of an agreement concluded with the responsible Association of Statutory Health Insurance Physicians in Westphalia-Lippe (KVWL). He assumed all the obligations associated with the medical emergency service for the doctors represented, including responsibility for the proper implementation of the emergency service. He billed the medical services provided as part of the emergency service either by way of private liquidation or via the KVWL on the basis of the concluded agreement. He received an hourly wage of between €20 and €40 from the doctor who was there for the emergency service.
In addition, the plaintiff took blood samples for the police authorities during the years of the dispute. In doing so, he prepared a one-page medical report based on a template. The plaintiff billed the state treasury for the blood tests. The amount of the remuneration depended, among other things, on when and how many blood samples were taken.
The plaintiff did not subject all payments to sales tax. The tax office, on the other hand, took the view that the representation in the medical emergency service and the taking of blood samples were subject to VAT and issued corresponding tax assessments. The plaintiff objected to this after an unsuccessful objection procedure, pointing out that it was a matter of tax-free medical treatment services in accordance with § 4 No. 14 letter a) sentence 1 UStG.
The FG Münster dismissed the lawsuit:
The representation in the medical emergency service and the taking of blood samples for the police authorities are not tax-free medical treatment services.
The plaintiff’s other services rendered to the doctors represented are aimed at releasing the doctors from all obligations in connection with the service they have taken on, including the responsibility for the proper implementation of the emergency service. The doctors represented only paid the plaintiff the fee for this – and not for the activities carried out by the plaintiff in the medical emergency service or to pass on a fee that they had already received.
These representation services are not tax-free according to Section 4 No. 14 Letter a) Clause 1 UStG. A uniform service from the representation service and the tax-free medical treatment services carried out in the emergency service cannot be accepted.
The representation service itself does not provide any tax-free medical treatment It does not serve a therapeutic purpose because replacing another doctor already assigned to the emergency medical service does not further promote the protection, maintenance or restoration of human health.
Insofar as the plaintiff points out that the medical emergency service itself serves a therapeutic purpose and that he has provided tax-free medical treatment services in the emergency service, nothing else follows from this. On the one hand, the dispute concerns a representation service. On the other hand, only the
Conditions created and the (personnel) resources availablewhich are necessary for the subsequent timely provision of medical treatment services.
The fact that such timely care is only possible on the basis of the medical emergency service cannot justify the tax exemption. In particular, the tax exemption – unlike other tax exemptions – does not cover services closely related to the provision of medical treatment services.
Also the Collection of blood samples there is no tax-free treatment benefit for the police authorities. Services that primarily serve purposes other than protecting, maintaining or restoring human health are not tax-free.
But that’s the case with blood samples that were ordered by the police in connection with criminal or public law proceedings. The focus is on gathering evidence and preparing an expert opinionbut not the protection of human health.
The fee was therefore based in particular on the location, time and number of blood samples taken from a single person.
A notice:
The FG approved the revision to the BFH. As far as can be seen, this has not yet been filed. The full text of the decision is in
Jurisdiction database of the state of North Rhine-Westphalia published.
Those: FG Münster, Newsletter July 2023 (il)
Source(s):
NWB RAAAJ-44109