Diritto ed Economia dell'ImpresaISSN 2499-3158
G. Giappichelli Editore

27/11/2019 - Medical services: for VAT exemption, doctor-patient relationship is not required

argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT exemption - medical services - doctor-patient relationship

On the 18 September 2019, in the case C-700/17, the E.U. Court of Justice has provided clarifications regarding the refusal by the German tax office to exempt medical services performed in clinical chemistry and laboratory diagnostics by a medical specialist from VAT. The E.U. Court of Justice has found that the common VAT system should lead, even if the rates and exemptions are not completely harmonized, to a tax neutrality for the purposes of competition, in the sense that - in the territory of each Member State - on the goods and services of the same type, serious lost of the same tax burden, regardless of the length of the production and distribution circuit. and medical services provided by a specialist in clinical chemistry and laboratory diagnostics may be exempt from VAT, but this exemption is not subject to the condition that medical services are provided as part of a relationship of trust between the patient and the health care provider.