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The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law

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  • Påhlsson Robert

    (Professor of Tax Law, School of Business, Economics and Law, University of Gothenburg, Sweden)

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.

Suggested Citation

  • Påhlsson Robert, 2015. "The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law," Nordic Tax Journal, Sciendo, vol. 2015(2), pages 18-35, December.
    • Handle: RePEc:vrs:notajo:v:2015:y:2015:i:2:p:18-35:n:6
    DOI: 10.1515/ntaxj-2015-0010
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