"
] ;
fhir:DomainResource.extension [
fhir:index 0 ;
fhir:Extension.url [ fhir:value "https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-category" ] ;
fhir:Extension.valueCodeableConcept [
fhir:CodeableConcept.coding [
fhir:index 0 ;
fhir:Coding.system [ fhir:value "urn:un:unece:uncefact:codelist:standard:5305" ] ;
fhir:Coding.code [ fhir:value "E" ] ;
fhir:Coding.display [ fhir:value "Steuerfrei" ]
]
]
], [
fhir:index 1 ;
fhir:Extension.url [ fhir:value "https://fhir.cognovis.de/praxis/StructureDefinition/ext-tax-exemption-reason" ] ;
fhir:Extension.valueCodeableConcept [
fhir:CodeableConcept.coding [
fhir:index 0 ;
fhir:Coding.system [ fhir:value "https://fhir.cognovis.de/praxis/CodeSystem/ust-befreiungsgrund" ] ;
fhir:Coding.code [ fhir:value "para4-nr14a" ] ;
fhir:Coding.display [ fhir:value "§ 4 Nr. 14a UStG" ]
]
]
] ;
fhir:ChargeItem.status [ fhir:value "billable"] ;
fhir:ChargeItem.code [
fhir:CodeableConcept.coding [
fhir:index 0 ;
fhir:Coding.system [ fhir:value "http://fhir.de/CodeSystem/kzbv/bema" ] ;
fhir:Coding.code [ fhir:value "91d" ] ;
fhir:Coding.display [ fhir:value "BEMA-91d" ]
]
] ;
fhir:ChargeItem.subject [
fhir:link