The issue of taxation with value added tax concerning medical care services provided by speech therapists in light of the interdisciplinary nature of the profession of a speech therapist
The issue of taxation with value added tax concerning medical care services provided by speech therapists in light of the interdisciplinary nature of the profession of a speech therapist
Author(s): Konrad DreznoSubject(s): Law, Constitution, Jurisprudence, Sociology, Health and medicine and law, EU-Legislation, Commercial Law
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: value added tax; speech therapist; tax law;medical care;
Summary/Abstract: Due to the lack of a statutory definition and due to the interdisciplinary nature of the profession of a speech therapist, there have been doubts regarding its classification as a medical or paramedical profession. The above is, in fact, of crucial significance from the point of view of tax provisions, since medical care services provided by medical or paramedical facilities, on the condition of fulfilling specific requirements, can enjoy VAT exemption. Unfortunately, there is no definition of medical care in the EU and domestic law, and the requirements necessary to exempt a given service from the discussed tax have not been sufficiently specified. This publication, using a dogmatic method, by hitherto not conducted in literature analysis, was aimed at answering the question of whether medical care services provided by speech therapists are exempt from value added tax. Having achieved the aforementioned objective, the paper explicitly indicates that a speech therapist is a medical profession pursuant to the tax law provisions. The paper also leads to the conclusion that, in principle, medical care services provided by speech therapists are subject to exemption from VAT.
Journal: Acta Iuris Stetinensis
- Issue Year: 2020
- Issue No: 29 (1)
- Page Range: 5-16
- Page Count: 12
- Language: English