The European Commission has decided to refer Poland to the EU Court of Justice for the illegal application of a reduced VAT rate to general medical equipment and pharmaceutical products.

Under the EU VAT Directive, Member States are allowed to apply a reduced VAT rate for medical equipment and other appliances if they meet two conditions. They have to be intended to alleviate or treat disability and they have to be for the exclusive personal use of the disabled. Poland goes beyond this scope by granting a reduced VAT rate to medical equipment of general use such as for example equipment used in hospitals, and to certain non-medicinal pharmaceutical products such as disinfectants and spa products. The Commission has also referred Poland to the EU Court for the illegal application of a reduced VAT rate to fire protection goods. 

IP/13/870

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews

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