Idealmed III – Servicos de Saude SA v Autoridade Tributaria e Aduaneira: ECJ 5 Mar 2020

(Value Added Tax (VAT) – Hospital and Medical Care – Judgment) Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions – Hospital and medical care – Hospital establishments – Services provided under social conditions comparable to those applicable to bodies governed by public law – Articles 377 and 391 – Derogations – Right to opt for a taxation regime – Maintenance of the taxation – Variation in the conditions for the exercise of the activity

C-211/18, [2020] EUECJ C-211/18, ECLI:EU:C:2020:168, [2019] EUECJ C-211/18_O
Bailii, Bailii
European

VAT

Updated: 17 January 2022; Ref: scu.654895