ECJ Case C-211/18 (IDEALMED III – Serviços de Saúde, S.A.) – Questions – VAT exemption for private hospital

Does article 132(1)(b) of the VAT Directive preclude a hospital owned by a private company, which has concluded agreements for the provision of medical care with the State and with legal persons governed by public law, from being deemed (under certain conditions) to have started to operate under social conditions comparable with those applicable to bodies governed by public law, as referred to in that provision?

Source: Curia

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