Comments on ECJ C-228/20: AT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds

The VAT exemption of medical care cannot be excluded to private hospital companies every time such supplies of services are rendered “under social conditions comparable with those applicable to bodies governed by public law” as requested by art. 132(1)(b) of the VAT Directive.

Source DLA Piper

See also ECJ C-228/20 (I GmbH) – Judgment – VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds