ECJ VAT – Directive 2006/112/EC – Exemptions – Article 132(1)(b) and (c) – Hospital and medical care and closely related activities – Provision of medical care in the exercise of the medical and paramedical professions – Services consisting in the performance of plastic surgery and cosmetic treatments – Interventions of a purely cosmetic nature based solely on the patient’s wishes
Citations:
C-91/12, [2013] EUECJ C-91/12
Links:
Statutes:
European, VAT, Health Professions
Updated: 14 November 2022; Ref: scu.471950
