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A query was raised regarding whether blood and urine sample collection and analysis services for detecting doping substances in athletes are exempt from VAT. The DGT ruled that they are not exempt, as their primary purpose is not the diagnosis, prevention, or treatment of diseases.
This ruling clarifies that anti-doping testing services do not qualify for VAT exemptions reserved for medical assistance, as they are not intended for therapeutic purposes.
The tax team reviews your specific situation.
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