<abstract xmlns="http://www.w3.org/1999/xhtml"><p> The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular attention to the extent to which the rapidly growing private health-care sector is covered by these tax exemptions.</p></abstract>

The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular attention to the extent to which the rapidly growing private health-care sector is covered by these tax exemptions.

The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law

Professor of Tax Law, School of Business, Economics and Law, University of Gothenburg, Sweden

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law"}

The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which...

The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law

Publié en ligne: 20 avr. 2016

Pages: 18 - 35

Reçu: 30 oct. 2015

Accepté: 18 déc. 2015

DOI: https://doi.org/10.1515/ntaxj-2015-0010

© 2016

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.