Judgment of the Court of Justice in the case Le Rayon d'Or.

Article 11A(1)(a) of Sixth Council Directive 77/388/EEC and Article 73 of Council Directive 2006/112/EC must be interpreted as meaning that a lump-sum payment such as the ‘healthcare lump sum' at issue in the main proceedings constitutes the consideration for the healthcare provided for consideration by a residential care home for the elderly to its residents and, on that basis, falls within the scope of VAT.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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