Die Beihilfenregelung für Krankenanstalten und Ärzte gemeinschaftswidrig?

As of Dec. 31, 1996 the transitional provisions on the value-added tax treatment of health services became invalid. Thus for a large number of health services a value-added tax exemption without deduction became effective. At the same time, however, an allowance for those groups of persons affected was granted. Helmut Moritz studies whether this regulation corresponds with EU Treaty requirements.