CJEU - Recent Developments in Value Added Tax 2022

S. 269Exemptions in VAT Law

Andrea Parolini/Andrea Rottoli

1. Introduction and List of Cases

This chapter analyses the most interesting decisions concerning the application of VAT exemptions laid down in Title IV, Chapters 2 and 3 of the VAT Directive that have been dealt with by the Court of Justice of the European Union (hereinafter CJEU or the Court) in 2022.

In particular, the following cases are commented on below:

• Title IV, Chapter 2: Exemptions for activities in the public interest:

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  Case C-228/20 (I): Art. 132 (1) (b) – Exemption for hospital and medical care – Private hospital – Duly recognized establishment – Comparable social conditions;

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  Case C-513/20 (Termas Sulfurosas de Alcafache SA): Art. 132 (1) (b) – Exemption of hospital and medical care – Closely related activities – Thermal treatment – Amount charged for compiling an individual file including the user’s clinical history; and

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  Case C-612/20 (Happy Education): Art. 132 (1) (i) – Exemptions related to children’s or young people’s education, school or university education – Supply of educational services supplementing the school curriculum – Private law body providing those services for commercial purposes:

• S. 270Title IV, Chapter 3: Im...