Article in the EU VAT Directive
Articles 132(1)(b) of the EU VAT Directive 2006/112/EC
Article 132
1. Member States shall exempt the following transactions:
(b) hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable with those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognised establishments of a similar nature;
ECJ Cases Decided
- C-45/01 (Dornier) – Medical services not provided by doctors may be VAT exempted
- C-394/04 (Ygeia) – Provision of telephones, rental of television sets, the supply of beds and meals to hospital patients are not exempted
- C-106/05 (L.u.p.) – Medical analyzes for the purpose of preventive observation and preventive examination of the patient may be VAT exempted
- C-262/08 (CopyGene) – Stem Cell Bank Services Not Eligible for VAT Exemptions
- C-86/09 (Future Health Technologies) – No exemption for the dispatch of collection equipment of umbilical cord blood from newborns
- C-91/12 (PFC Clinic) – Aesthetic operations and aesthetic treatments exempt from VAT under certain conditions
- C-366/12 (Klinikum Dortmund) – Supplies of cytostatic drugs by a German hospital to outpatients treated with chemotherapy are not exempt from VAT
- C-700/17 (Wolf-Henning Peters) – Condition that the medical care is provided in the context of a relationship of trust between the patient and the care provider
- C-211/18 (Idealmed III) – VAT exemption for private hospital
- C-228/20 (I GmbH) – VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds
- C-513/20 (Termas Sulfurosas de Alcafache, S.A) – Judgment – Spa treatments are VAT exempted as medical and healthcare service
ECJ Cases Pending
- None
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