VAT in the health care sector as of 1 April 2012
The General Financial Directorate (“GFD”) published information concerning the application of VAT in the health care sector starting 1 April 2012. The GFD specifies tax-exempt supplies and supplies to which reduced or basic tax rates apply in connection with the adoption of the Health Care Services Act and related acts[1].
Starting 1 April 2012, supplies constituting a health care service pursuant to the Health Care Services Act which are delivered by a duly licensed health care services provider and aimed at treating or protecting human health will be considered as tax exempt. To determine whether a supply is tax exempt, the purpose and target of the services shall be decisive. Examples of tax exempt and non-tax exempt supplies have been provided by the GFD. The GFD also emphasized that the method of payment for the services shall no longer be decisive for determining whether a specific supply is tax exempt or not.
[1] Act No. 372/2011, Coll., on Health Care Services, Act No. 373/2011, Coll., on Specific Health Care Services and Act No. 374/2011, Coll., on Health Care Rescue Service
Other articles
KŠB radila J&T IB and Capital Markets při dluhopisovém programu 3M FUND MSI SICAV
Kocián Šolc Balaštík poskytla právní poradenství společnosti J&T IB and Capital Markets, a.s. jako aranžérovi při přípravě základního prospektu dluhopisového programu společnosti 3M FUND MSI SICAV a.s.
Shortlist Legal 500 Central & Eastern Europe Awards 2026
KŠBand partner Pavel Dejl have been shortlisted for the prestigious Legal 500Central & Eastern Europe Awards 2026.
KŠB achieved a significant victory in one of the most closely watched cases concerning a review of the adequacy of the consideration paid in a squeeze-out of minority shareholders
The Municipal Court in Prague, in the first instance, dismissed the claims of former minority shareholders of PFNonwovens a.s., who challenged the adequacy of the consideration paid during the squeeze-out carried out in March 2021 and sought to have it increased by up to double the amount.
