INFORMAZIONI SU QUESTO ARTICOLO
Pubblicato online: 20 apr 2016
Pagine: 18 - 35
Ricevuto: 30 ott 2015
Accettato: 18 dic 2015
DOI: https://doi.org/10.1515/ntaxj-2015-0010
Parole chiave
© 2016
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
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.