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The Vat Exemption f...
Abstract
Ämnesord
Stäng
- The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular attention to the extent to which the rapidly growing private health-care sector is covered by these tax exemptions.
Ämnesord
- SAMHÄLLSVETENSKAP -- Juridik -- Juridik (hsv//swe)
- SOCIAL SCIENCES -- Law -- Law (hsv//eng)
Nyckelord
- VAT; EU tax law; health care; medical care; Swedish VAT law
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
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