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European Union · Record · CJ

CELEX 62020CJ0228

Judgment of the Court of Justice (Second Chamber) of April 7, 2022.#I GmbH v Finanzamt H.#Preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 132(1)(b) - Tax exemptions for certain activities serving the public interest - Exemption from hospital treatment and medical treatment - Private hospital establishment - Duly recognized establishment - In social terms comparable conditions.#Case C-228/20.

decidedEuropean Union· Court of Justice of the European Union· DE

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7 April 2022

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decided

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7 April 2022

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Official record CELEX 62020CJ0228 from European Union at Court of Justice of the European Union. Dated 7 April 2022. Status: decided.

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  • Urteil des Gerichtshofs (Zweite Kammer) vom 7. April 2022.#I GmbH gegen Finanzamt H.#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Art. 132 Abs. 1 Buchst. b – Steuerbefreiungen für bestimmte dem Gemeinwohl dienende Tätigkeiten – Befreiung von Krankenhausbehandlungen und ärztlichen Heilbehandlungen – Private Krankenhauseinrichtung – Ordnungsgemäß anerkannte Einrichtung – In sozialer Hinsicht vergleichbare Bedingungen.#Rechtssache C-228/20.

    judgment · DE · 7 April 2022

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