Court of Cassation: no exemption if the nature of services is “purely cosmetic”

It should be remembered that with the judgment of 21 March 2013, relating to case C-91/12, the Court of Justice ruled that cosmetic surgery and aesthetic treatments fall
under “medical treatment’ or “medical services” to the person, exempt from VAT ‘if these services have the purpose of diagnosing, treating or curing diseases or health
problems or to protect, maintain or restore people’s health’, while those interventions that respond to “purely cosmetic”

Source: eutekne.info

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