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Göteborgs universitets publikationer

The Vat Exemption for health care: EU Law and its impact on Swedish law

Författare och institution:
Robert Påhlsson (Juridiska institutionen)
Publicerad i:
Nordic Tax Journal, January 2016 s. 1-18
E-ISSN:
2246-1809
Publikationstyp:
Artikel, refereegranskad vetenskaplig
Publiceringsår:
2016
Språk:
engelska
Fulltextlänk:
Sammanfattning (abstract):
The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular attention to the extent to which the rapidly growing private health-care sector is covered by these tax exemptions.
Ämne (baseras på Högskoleverkets indelning av forskningsämnen):
SAMHÄLLSVETENSKAP ->
Juridik ->
Juridik (exklusive juridik och samhälle) ->
Finansrätt
Nyckelord:
VAT; EU tax law; health care; medical care; Swedish VAT law
Postens nummer:
232293
Posten skapad:
2016-02-22 14:04
Posten ändrad:
2016-06-09 15:29

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