CJEU: VAT exemptions for medical care apply to healthcare hotlines

The Court of Justice has ruled on the preliminary reference made by the German Bundesfinanzhof, on the application of VAT exemptions for medical care to a health hotline.

The applicant in the national proceedings on appeal is a limited liability  company that operated a so-called healthcare hotline on behalf of statutory health  insurance funds, in the context of which medical advice was given to the insured person, and ran patient support programmes for patients suffering from chronic or long-term illnesses.

The   telephone consultation  services were provided by nurses and medical assistants who, for the most part, were also trained as health coaches. In over one third  of the cases, a doctor, generally a specialist docto