Confirmation of VAT exemption for chiropractic services by the Cassation

• The Italian Supreme Court has confirmed the VAT exemption for chiropractic services.
• The previous orientation that denied the exemption is now definitively outdated.
• The nature of the medical service provided by chiropractors should be evaluated in substantial terms.
• The exemption applies to healthcare services for diagnosis, treatment, and rehabilitation.
• Although chiropractors are considered healthcare professionals, the regulation defining their educational system has not been adopted yet.
• Initially, the Supreme Court ruled that chiropractic services were not eligible for the VAT exemption due to the lack of implementing regulations.
• However, a recent judgment highlighted that the substantial nature of the service should be considered.
• The VAT exemption for chiropractic services has been confirmed by the Supreme Court.

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.

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