Paris Court of Appeal Rules Dental Veneers Subject to VAT Due to Aesthetic Nature

• The French Court of Appeal of Paris issued a decision on VAT liability for dental ceramic veneer procedures.
• A dental surgeon’s company was notified of VAT reminders for these procedures.
• The company argued that ceramic veneer placement is a medical procedure with therapeutic purposes, exempt from VAT.
• The Paris Administrative Court rejected the company’s request for VAT discharge.
• The Court of Appeal ruled that the company is subject to VAT.
• The installation of ceramic veneers is classified as non-reimbursable and not subject to prior agreement, lacking a therapeutic purpose.
• The procedure is considered primarily aesthetic, and the company did not provide documents proving a therapeutic scope.

Source: news.bloombergtax.com

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.

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