Post by joita9789 on Feb 13, 2024 5:13:36 GMT
The medical care services, the provisions of the Directive and the case law of the Court of Justice of the EU were based primarily. The concepts of maintaining, saving, restoring and improving health actually correspond to those contained in the definition of health services specified in Art. above Act on health care facilities. However, this definition of the scope of medical care subject to exemption corresponds to the terms used by the European Court of Justice to make a diagnosis, provide medical assistance and to the extent that it is possible to treat a disease or health disorder. It should be emphasized that the definition contained in the Goods and Services Tax Act includes activities aimed at prevention.
Although such an element is not included in the definition of health services Dubai Email List in the Act on health care facilities. This circumstance clearly indicates that the basis for defining the scope of medical care services subject to exemption was primarily EU jurisprudence and not national regulations. Helpful in understanding the nature of the VAT exemption for health care services is the extensive case law of the European Court of Justice, which, for example, in the case of Peter dAmbrumenil Dispute Resolution Services Ltd C, point clearly indicated that it is the purpose of providing a medical service that determines whether it should be exempt from VAT.
Therefore, if the circumstances in which such a medical service is provided indicate that its main purpose is not to protect or save human health, but rather to provide special information needed to make a decision that will have legal consequences, this service is not subject to exemption from art. Ac Sixth Directive. In accordance with the above-mentioned point judgment, when a medical service involves the preparation of a specialized medical report, it is obvious that the performance.
Although such an element is not included in the definition of health services Dubai Email List in the Act on health care facilities. This circumstance clearly indicates that the basis for defining the scope of medical care services subject to exemption was primarily EU jurisprudence and not national regulations. Helpful in understanding the nature of the VAT exemption for health care services is the extensive case law of the European Court of Justice, which, for example, in the case of Peter dAmbrumenil Dispute Resolution Services Ltd C, point clearly indicated that it is the purpose of providing a medical service that determines whether it should be exempt from VAT.
Therefore, if the circumstances in which such a medical service is provided indicate that its main purpose is not to protect or save human health, but rather to provide special information needed to make a decision that will have legal consequences, this service is not subject to exemption from art. Ac Sixth Directive. In accordance with the above-mentioned point judgment, when a medical service involves the preparation of a specialized medical report, it is obvious that the performance.