Acta Iuris Stetinensis

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Acta Iuris Stetinensis

ISSN: 2083-4373     eISSN: 2545-3181    OAI    DOI: 10.18276/ais.2020.29-01
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Issue archive / 1/2020 (29)
The issue of taxation with value added tax concerning medical care services provided by speech therapists in light of the interdisciplinary nature of the profession of a speech therapist

Authors: Konrad Drezno
Keywords: value added tax speech therapist tax law medical care
Year of publication:2020
Page range:12 (5-16)
Cited-by (Crossref) ?:
Downloads ?: 234

Abstract

Due to the lack of a statutory definition and due to the interdisciplinary nature of the profes¬sion of a speech therapist, there have been doubts regarding its classification as a medical or paramedical profession. The above is, in fact, of crucial significance from the point of view of tax provisions, since medical care services provided by medical or paramedical facilities, on the condition of fulfilling specific requirements, can enjoy VAT exemption. Unfortunately, there is no definition of medical care in the EU and domestic law, and the requirements nec- essary to exempt a given service from the discussed tax have not been sufficiently specified. This publication, using a dogmatic method, by hitherto not conducted in literature analysis, was aimed at answering the question of whether medical care services provided by speech therapists are exempt from value added tax. Having achieved the aforementioned objective, the paper explicitly indicates that a speech therapist is a medical profession pursuant to the tax law provisions. The paper also leads to the conclusion that, in principle, medical care services provided by speech therapists are subject to exemption from VAT.
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