The sales tax law, free medical care services in the area when they are carried out with a medical-therapeutic purpose by a competent person or entity. Two conditions was issued recently to interesting new law: treatment and proliferation of human articular cartilage cells (18:11:10 ECJ, C-156/09), healing therapeutic riding services ("hippotherapy") (FG Münster 9:11:10, 15 K 4439/06 U). freelance consulting practice 02/2011 deals with the practical consequences of this law.
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