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Document 62024CN0513
Case case:C-513/24
C-513/24
Court of Justice
Status:
C-513/24
Court of Justice
Status:
/
DECISION
- Title
- Judgment of the Court (Second Chamber) of 19 March 2026. Oblastní nemocnice Kolín, a. s., nemocnice Středočeského kraje v Odvolací finanční ředitelství. Request for a preliminary ruling from the Nejvyšší správní soud. 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.
- ECLI identifier
- ECLI:EU:C:2026:214
- Judge-Rapporteur
- Schalin
- Type of procedure
- Reference for a preliminary ruling
19/03/2026
PROCEEDINGS
- Title
- Opinion of Advocate General Rantos delivered on 25 September 2025.
- ECLI identifier
- ECLI:EU:C:2025:736
- Advocate General
- Rantos
25/09/2025
CASE BROUGHT
- Title
- Case C-513/24, Oblastní nemocnice Kolín: 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
28/10/2024