Commentary

BB/29B/03 VAT treatment of medical services—decision of the ECJ in the case of Dr P L d'Ambrumenil

Part V16 Forms and other HMRC material

BB/29B/03 VAT treatment of medical services—decision of the ECJ in the case of Dr P L d'Ambrumenil

BB/29B/03 VAT treatment of medical services—decision of the ECJ in the case of Dr P L d'Ambrumenil

Business Brief, Iissue 29. 18 December 2003

This Business Brief article provides interim advice on the decision of the European Court of Justice (ECJ) in the case of Dr d'Ambrumenil and affects the VAT treatment of certain medical services supplied by doctors and health professionals. Currently these services are exempt from VAT. This ruling introduces, for the first time, a purpose test to determine whether a medical service is exempt from VAT or not.

Essentially, the ECJ ruling means that if the principal purpose of

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial