Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 23 July 2024 – Oblastní nemocnice Kolín, a. s., nemocnice Středočeského kraje v Odvolací finanční ředitelství

(Case C-513/24, Oblastní nemocnice Kolín)

(C/2024/6243)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Appellant: Oblastní nemocnice Kolín, a. s., nemocnice Středočeského kraje

Respondent: Odvolací finanční ředitelství

Question referred

Must Article 173(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that, where a transaction in respect of which VAT is deductible depends on the possession of a licence to carry out transactions in respect of which VAT is not deductible (in this case, health services), do the goods and the services relating thereto, which constitute, under national legislation, the minimum technical and material equipment for healthcare facilities, on which the provision of healthcare services depends, correspond to general (overhead) costs directly and immediately linked to the overall economic activity of the taxable person, and hence, give rise to a right to deduct a proportion of the tax?

(1)   OJ 2006 L 347, p. 1.