Der BFH stellt in einem Nachfolgeurteil klar, dass medizinische Analysen eines Facharztes für klinische Chemie und Laboratoriumsdiagnostik steuerfrei sein können. Das Bestehen eines Vertragsverhältnisses zwischen Arzt und Patient ist keine Voraussetzung für die Steuerbefreiung einer Stetigkeit im Rahmen einer Heilbehandlung.
(Quelle: V.S.H. Dienstleistungs GmbH)
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