Keywords
Summary

Keywords

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TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - EXEMPTIONS PROVIDED FOR BY THE SIXTH DIRECTIVE - EXEMPTION IN RESPECT OF THE PROVISION OF MEDICAL CARE IN THE EXERCISE OF THE MEDICAL AND PARAMEDICAL PROFESSIONS - SUPPLY OF GOODS DISSOCIABLE FROM THE SERVICE - TAXABLE NATURE

( COUNCIL DIRECTIVE 77/388/EEC, ART . 13 A ( 1 ) ( C ) )

Summary

ARTICLE 13 A ( 1 ) ( C ) OF DIRECTIVE 77/388, RELATING TO THE EXEMPTION FROM VALUE-ADDED TAX OF THE PROVISION OF MEDICAL CARE IN THE EXERCISE OF THE MEDICAL AND

PARAMEDICAL PROFESSIONS, MUST BE INTERPRETED AS MEANING THAT THE EXEMPTION FOR WHICH IT PROVIDES DOES NOT COVER, WITHOUT PREJUDICE TO MINOR PROVISIONS OF GOODS WHICH ARE INDISSOCIABLE FROM THE SERVICE PROVIDED, THE SUPPLY OF MEDICINES AND OTHER GOODS, SUCH AS CORRECTIVE SPECTACLES PRESCRIBED BY A DOCTOR OR BY OTHER AUTHORIZED PERSONS; THE SUPPLY OF MEDICINES AND OTHER GOODS IS PHYSICALLY AND ECONOMICALLY DISSOCIABLE FROM THE PROVISION OF THE SERVICE .