- EHPAD cannot apply VAT on its activities due to higher tax on salaries
- Economic advantage criterion is irrelevant in VAT
- Only nature of activity and operator determine VAT applicability
- French Government reaffirmed this on March 5, 2024 following decisions by the Council of State on April 7, 2023.
Source: easytax.co
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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