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Changes to the VAT treatment of medical care

This necessary reform of the VAT exemption for medical care in or outside the hospital has implications for the two basic conditions for that exemption: the material scope (the nature of the services provided) on the one hand, and the personal scope (the status of the service providers) on the other hand. Both conditions are in fact influenced by the aforementioned annulment judgment of the Constitutional Court.

Source: lexalert.be

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