Reduced rate for medical and pharmaceutical products
In European Commission v Kingdom of Spain (CJEU Case C-360/11) the European Commission had formed the opinion that Spanish VAT law had applied a reduced rate of VAT to broader categories of medical and pharmaceutical products than was provided for by Directive 2006/112/EC and applied to the CJEU for a declaration to that effect. The CJEU granted the application.
Why it matters: The CJEU upheld the Commission’s contention that the Spanish reduced rate for medical and pharmaceutical products exceeds what is permitted by Directive 2006/112/EC.
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Reduced rate for medical and pharmaceutical products
In European Commission v Kingdom of Spain (CJEU Case C-360/11) the European Commission had formed the opinion that Spanish VAT law had applied a reduced rate of VAT to broader categories of medical and pharmaceutical products than was provided for by Directive 2006/112/EC and applied to the CJEU for a declaration to that effect. The CJEU granted the application.
Why it matters: The CJEU upheld the Commission’s contention that the Spanish reduced rate for medical and pharmaceutical products exceeds what is permitted by Directive 2006/112/EC.
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