Etat belge v Oxycure Belgium: ECJ 9 Mar 2017

ECJ (Taxation : Value Added Tax Taxation : Value Added Tax – Judgment) Reference for a preliminary ruling – Value added tax – Directive 2006/112/EC – Article 98(2) – Annex III, points 3 and 4 – Principle of fiscal neutrality – Medical treatment using oxygen – Reduced VAT rate – Oxygen cylinders – Standard rate of VAT – Oxygen concentrators

Judges:

E. Regan, P

Citations:

ECLI:EU:C:2017:189, [2017] EUECJ C-573/15

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 23 March 2022; Ref: scu.580714