ECJ VAT – Supply of cytostatics for the treatment of out-patients – Exemption for hospital and medical care and closely related activities – Whether ‘closely related activities’ must be services – Whether they must be provided by the person who provides the hospital or medical care – Whether they may be exempted if closely related to the provision of medical care not undertaken by a hospital or similar establishment
Sharpston AG
C-366/12, [2013] EUECJ C-366/12, [2014] EUECJ C-366/12
Bailii, Bailii
European, VAT
Updated: 20 November 2021; Ref: scu.515581