Oxycure Belgium. EU law does not preclude the application of standard VAT rate to the supply of rental of oxygen concentrators. Court of Justice

Judgment of the Court of Justice in the case Oxycure Belgium.

Article 98(1) and (2) of Council Directive 2006/112/EC, read in the light of the principle of fiscal neutrality, does not preclude national legislation, such as that at issue in the main proceedings, which provides that the standard rate of value added tax is applicable to the supply or rental of oxygen concentrators, while that legislation provides for the application of the reduced value added tax rate on the supply of oxygen cylinders. 
 
 

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