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 applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular at...
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| Format: | Article |
| Language: | English |
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Sciendo
2015-12-01
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| Series: | Nordic Tax Journal |
| Online Access: | https://doi.org/10.1515/ntaxj-2015-0010 |