VAT Circulars n ° 796-1 and n ° 801 of 20 October 2020 – VAT applicable to personal care services

The purpose of this circular is to draw the consequences of
recent case law , both community and national, in terms of VAT exemption for
personal care services provided in the exercise of a
paramedical profession , and more particularly in the exercise of the activities of osteopath
and chiropractor.

Source: public.lu

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