In Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (C-366/12 – 13 March 2014) the CJEU gave a preliminary ruling confirming that supplies of cytostatic drugs by a German hospital to outpatients treated with chemotherapy were not exempt from VAT as supplies of medical care (Sixth VAT Directive art 13(1)(c)).
The drugs were provided by doctors acting in an independent capacity within the hospital premises. It was accepted that the care provided by the doctors was exempt and that the drugs were exempt when provided to inpatients.
The court referred to Commission v UK (C-353/85) as authority for the proposition that apart from minor provisions of goods which are strictly necessary at the time when the care is provided the supply of drugs and other goods is physically and economically dissociable from the provision of the service and is therefore not exempt.
The court further noted that the fact...
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In Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (C-366/12 – 13 March 2014) the CJEU gave a preliminary ruling confirming that supplies of cytostatic drugs by a German hospital to outpatients treated with chemotherapy were not exempt from VAT as supplies of medical care (Sixth VAT Directive art 13(1)(c)).
The drugs were provided by doctors acting in an independent capacity within the hospital premises. It was accepted that the care provided by the doctors was exempt and that the drugs were exempt when provided to inpatients.
The court referred to Commission v UK (C-353/85) as authority for the proposition that apart from minor provisions of goods which are strictly necessary at the time when the care is provided the supply of drugs and other goods is physically and economically dissociable from the provision of the service and is therefore not exempt.
The court further noted that the fact...
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