ECJ VAT – Article 13A(1)(b) and (c) of the Sixth Directive 77/388/EEC – Exemption – Psychotherapeutic treatment given in an out-patient facility provided by a foundation governed by private law (charitable establishment) employing qualified psychologists who are not doctors – Direct effect
Citations:
C-45/01, [2003] EUECJ C-45/01
Links:
European, VAT
Updated: 08 June 2022; Ref: scu.187773
