The existence of a relationship of trust between the service provider and the patient is not a necessary condition for the application of exemptions to medical care services. Therefore, the provision of services by a doctor specialising in clinical chemistry and laboratory diagnostics to a limited liability company that provides medical services is exempt from…...

The exemption of medical and paramedical services cannot depend solely on whether a profession is regulated by the law of a Member State. Member States have a certain discretion here. However, this is limited by the principle of neutrality: similar services which compete with each other should be taxed similarly. Goods used for therapeutic purposes…...

A Member State may not limit an exemption for an independent group of persons solely to the medical sector…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...