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.
DOI: https://doi.org/10.1515/ntaxj-2015-0010 | Journal eISSN: 2246-1809
Language: English
Page range: 18 - 35
Submitted on: Oct 30, 2015
Accepted on: Dec 18, 2015
Published on: Apr 20, 2016
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Related subjects:
© 2016 Robert Påhlsson, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.