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A commercial company partially owned by a Norwegian municipality has requested a ruling regarding the VAT liability of its rehabilitation and assistance services. The Directorate-General for Taxes (DGT) has determined that healthcare services are exempt, whereas accommodation, catering, and transport services are subject to tax.
This ruling clarifies the distinction between exempt healthcare services and taxable ancillary services such as accommodation and transport, which is crucial for companies providing integrated rehabilitation packages.
The tax team reviews your specific situation.
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