Judgment of the Court of Justice in the case Klinikum Dortmund.

A supply of goods, such as the cytostatic drugs at issue in the main proceedings, prescribed in the course of outpatient cancer treatment by doctors working in an independent capacity in a hospital, may not be exempt from VAT under Article 13A(1)(c) of the Sixth Council Directive, unless that supply is physically and economically indissociable from the principal supply of medical care, which it is for the referring court to determine.


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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