Roadtrip through ECJ Cases – Focus on ”Exemption for hospital & medical care” (Art. 132(1)(b))

Article in the EU VAT Directive

Articles 132(1)(b) of the EU VAT Directive 2006/112/EC

Article 132
1. Member States shall exempt the following transactions:
(b) hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable with those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognised establishments of a similar nature;

ECJ Cases Decided

ECJ Cases Pending



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