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Document 62024CA0513
Case C-513/24, Oblastní nemocnice Kolín: Judgment of the Court (Second Chamber) of 19 March 2026 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Oblastní nemocnice Kolín, a.s., nemocnice Středočeského kraje v Odvolací finanční ředitelství (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Article 173(1) – Proportional deduction – Expenditure forming part of the general costs of a taxable person – Minimum technical and material equipment of healthcare facilities required in order to obtain a licence to supply healthcare services in respect of which VAT is not deductible – Services necessary for the supply of services in respect of which VAT is deductible)
Case C-513/24, Oblastní nemocnice Kolín: Judgment of the Court (Second Chamber) of 19 March 2026 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Oblastní nemocnice Kolín, a.s., nemocnice Středočeského kraje v Odvolací finanční ředitelství (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Article 173(1) – Proportional deduction – Expenditure forming part of the general costs of a taxable person – Minimum technical and material equipment of healthcare facilities required in order to obtain a licence to supply healthcare services in respect of which VAT is not deductible – Services necessary for the supply of services in respect of which VAT is deductible)
Case C-513/24, Oblastní nemocnice Kolín: Judgment of the Court (Second Chamber) of 19 March 2026 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Oblastní nemocnice Kolín, a.s., nemocnice Středočeského kraje v Odvolací finanční ředitelství (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Article 173(1) – Proportional deduction – Expenditure forming part of the general costs of a taxable person – Minimum technical and material equipment of healthcare facilities required in order to obtain a licence to supply healthcare services in respect of which VAT is not deductible – Services necessary for the supply of services in respect of which VAT is deductible)
OJ C, C/2026/2858, 8.6.2026, ELI: http://data.europa.eu/eli/C/2026/2858/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2026/2858 |
8.6.2026 |
Judgment of the Court (Second Chamber) of 19 March 2026 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Oblastní nemocnice Kolín, a.s., nemocnice Středočeského kraje v Odvolací finanční ředitelství
(Case C-513/24, (1) Oblastní nemocnice Kolín)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Right to deduct VAT - Article 173(1) - Proportional deduction - Expenditure forming part of the general costs of a taxable person - Minimum technical and material equipment of healthcare facilities required in order to obtain a licence to supply healthcare services in respect of which VAT is not deductible - Services necessary for the supply of services in respect of which VAT is deductible)
(C/2026/2858)
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
Operative part of the judgment
Article 173(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that the costs incurred for the acquisition of goods and services required by national legislation for the provision of healthcare services in respect of which VAT is not deductible, but also used for the provision of services in respect of which VAT is deductible, do not constitute, on account of that statutory requirement alone, general costs in respect of which a proportion of the VAT is deductible.
(1) OJ C, C/2024/6243.
ELI: http://data.europa.eu/eli/C/2026/2858/oj
ISSN 1977-091X (electronic edition)