The Resource Hospital and medical care by commercial hospitals under EU VAT

Hospital and medical care by commercial hospitals under EU VAT

Label
Hospital and medical care by commercial hospitals under EU VAT
Title
Hospital and medical care by commercial hospitals under EU VAT
Creator
Subject
Language
eng
Summary
Under EU VAT law, hospital care and medical care undertaken by public hospitals are exempt from VAT but Member States have the power to exclude commercial private hospitals from that exemption, which may, in view of other concessions laid down by the VAT Directive, give rise to a complex situation not only for medical care but also for hospital care provided by commercial hospitals whose services are not covered by the exemption. In this article, the authors discuss the complexity of that situation
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 25 (2014),
http://library.link/vocab/creatorName
  • Chirichigno, S
  • Segre, V
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT exemption
  • medical sector
Label
Hospital and medical care by commercial hospitals under EU VAT
Instantiates
Publication
Label
Hospital and medical care by commercial hospitals under EU VAT
Publication

Library Locations

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      52.3736660 4.9336932
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