Le Rayon D’Or SARL v Ministre de l’Economie et des Finances: ECJ 27 Mar 2014

ECJ Request for a preliminary ruling – Taxation – VAT – Scope – Determination of the taxable amount – Concept of ‘subsidy directly linked to the price’ – Payment of a lump sum by the national sickness insurance fund to residential care homes for the elderly

C-151/13, [2014] EUECJ C-151/13
Bailii

European, VAT

Updated: 02 December 2021; Ref: scu.523333