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

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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.

* This paper is part of a research project financed by the FORTE research council. My thanks go to Associate Professor Pernilla Rendahl for her valuable comments.

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Target Group academics, researchers, practitioners, administrators, judges and policy makers interested in the taxation systems in the Nordic region

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