VAT exemption for medical care

The ECJ has delivered several judgments that limit the scope of the VAT exemption for medical services. Where Member States fail to restrict the scope of their national exemptions accordingly, medical professionals may have a choice as regards the VAT regime applicable to certain categories of services. If they prefer the exemption, medical professionals may rely on the national legislation. On the other hand, if taxation is more convenient, they may rely on the provisions of Community law as interpreted by the ECJ. In this article, the author describes the optional VAT regime from a Dutch perspective. However, that regime is confined to the Netherlands only.