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ECJ rules on VAT exemption for independent medical labs' tests following case in Germany

This article was originally published in Clinica

Executive Summary

Medical tests carried out for GPs by independent medical laboratories are exempted from VAT under the EU's sixth VAT Directive. That was the conclusion of the European Court of Justice in a case brought by the German testing laboratory LuP against the German Bochum-Mitte finance authority. The finance authority had refused to exempt from VAT medical tests carried out by LuP for companies operating laboratories affiliated to GPs who prescribed tests in the course of care they provide.

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