- The Constitutional Court issued a judgment on June 8 regarding an action for annulment of a modification to Article 44 of the VAT Code.
- The action was brought by several professional associations and individuals in the medical field, specifically targeting the extension of the exemption to practitioners of other professions or practices.
- The impugned provision requires certification and necessary qualifications to provide care services of a similar quality to those offered by professional practitioners.
- The applicants argue that this provision risks misleading the population, creates a distortion of competition, and undermines the quality and safety of healthcare delivery.
- The Court recalls that Member States have discretion in defining the medical and paramedical professions covered by the exemption, but this discretion is not unlimited and must take into account the objective of the provision to ensure VAT exemption for healthcare services provided by qualified service providers while maintaining fiscal neutrality.
Source Aurelie Soldai
