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:
Jurisdiction:
European
VAT
Updated: 23 March 2022; Ref: scu.580714