In the German case of Finanzamt Dortmund-West v Klinikum Dortmund GmbH (CJEU Case C-366/12) a company (K) managed a hospital and provided chemotherapy treatment for cancer patients. It produced cytostatic drugs in its pharmacy. It treated its provision of these drugs as exempt from VAT. The tax authority accepted that the supplies such drugs were exempt where they were used for patients at K’s hospital but issued assessments charging VAT where the drugs were used for outpatient care provided at the hospital by doctors acting in an independent capacity. K appealed and the case was referred to the CJEU for a ruling on the interpretation of article 13A1(b) of the EC Sixth Directive. Advocate general Sharpston expressed the opinion that in order to qualify for exemption as an activity closely related to hospital and medical care within article 13A1(b) it was not essential for...
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In the German case of Finanzamt Dortmund-West v Klinikum Dortmund GmbH (CJEU Case C-366/12) a company (K) managed a hospital and provided chemotherapy treatment for cancer patients. It produced cytostatic drugs in its pharmacy. It treated its provision of these drugs as exempt from VAT. The tax authority accepted that the supplies such drugs were exempt where they were used for patients at K’s hospital but issued assessments charging VAT where the drugs were used for outpatient care provided at the hospital by doctors acting in an independent capacity. K appealed and the case was referred to the CJEU for a ruling on the interpretation of article 13A1(b) of the EC Sixth Directive. Advocate general Sharpston expressed the opinion that in order to qualify for exemption as an activity closely related to hospital and medical care within article 13A1(b) it was not essential for...
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