- Italian Supreme Court broadens interpretation of VAT exemption for medical services
- Ancillary services closely connected to main medical treatment also eligible for exemption
- Diagnostic tests and examinations using medical equipment can benefit from VAT exemption
- Case involved nuclear medicine professionals providing services to a clinic
- Services ultimately aimed at patient’s medical treatment eligible for exemption
- VAT exemption should be interpreted restrictively but in line with reducing cost of medical care
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Italy"
- CPB: Early Exemption from Compliance Visa for VAT Credit Offsetting up to 70,000 Euros
- 10% VAT Applies to Musical Entertainment Accessory to Restaurant Services, Rules Italian Supreme Court
- Deductibility of Non-Deductible Pro Rata VAT: Cash or Accrual Basis for Businesses?
- Expense Recharging Between Unassociated Professionals: VAT Rules and Invoicing Obligations Explained
- EU VAT Showdown: Is User Data a Taxable Payment for Free Digital Services?