The supply of services for consideration is, as a main rule, subject to value added tax. The supply of dental care is, however, exempted from taxation.
In several previous rulings, the Court has assessed how the line is to be drawn between services which constitute a staffing service subject to tax and services which constitute tax exempt medical care. With reference to previous conclusions in its case law, the Court found that the services to be provided by the dentist are not covered by the tax exemption for dental care. The services therefore constitute a staffing service which is subject to value added tax.
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