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  1. 1. The Swedish Healthcare VAT on the Hiring out of Medical Care Staff and its Compatibility with EU Law

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Diana Faisal Abbood Alaziz; [2021]
    Nyckelord :VAT Swedish Healthcare VAT Hiring out of medical care Swedish interpretation Compatibility EU Law Principles VAT Directive; Law and Political Science;

    Sammanfattning : In 2018, the Swedish Supreme Administrative Court decided in a case. The decision of the court, came to change the scope of the exemption for medical care in Sweden. The court ruled that the hiring out of medical care staff is to be regarded as a taxable service and not exempted from VAT. This interpretation has raised many questions and opinions. LÄS MER