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Medical exemption – brief comment on ECJ decision

3rd Feb 2020
VAT Consultant vatadvice.org
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The ECJ has released a decision that may affect some suppliers of medical services.

The decision in Finanzamt Kyritz v Wolf-Henning Peters, addressed the supply of services by a medical professional within and outside a hospital environment.

Art 132 1(b) & (c) of the PVD provide for this exemption:

(b)      hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable with those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognised establishments of a similar nature;

(c)      the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned;

The Court held that the exemption was not restricted to medical care delivered in a hospital or other medical care facility.

The Court also held that the exemption was not restricted to a supply within the framework of a confidential doctor-patient relationship.

I am not sure this issue has been raised in the UK. But if medical professionals have been assessed on the basis that their services are not covered by the exemption, then this decision will be worth reading.

http://www.bailii.org/eu/cases/EUECJ/2019/C70017.html

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