Request for a preliminary ruling from the Cour administrative d'appel de Versailles in the case Le Rayon d'Or.

Must Article 11A(1)(a) of the Sixth Directive, 2 incorporated in Article 73 of Directive 2006/112/EC, be interpreted as meaning that the 'healthcare lump sum' disbursed by sickness insurance funds to residential care homes for the elderly pursuant to Article L. 174-7 of the Code de la sécurité sociale and exempted from value added tax under Article 261(4)(1b) of the Code général des impôts represents a subsidy which is directly linked to the price of the healthcare services provided to residents and which thus falls within the scope of value added tax?

No C-151/13


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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