Judgment of the Court (Sixth Chamber) of 5 March 2020
Idealmed III – Serviços de Saúde SA v Autoridade Tributária e Aduaneira
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD)
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions — Hospital and medical care — Hospital establishments — Services provided under social conditions comparable to those applicable to bodies governed by public law — Articles 377 and 391 — Derogations — Right to opt for a taxation regime — Maintenance of the taxation — Variation in the conditions for the exercise of the activity
Case C-211/18
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2019:853 |
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Judgment
ECLI:EU:C:2020:168 |
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National decision following the preliminary ruling
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