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Case C-360/11: Judgment of the Court (Third Chamber) of 17 January 2013 — European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Application of a reduced rate — Articles 96 and 98(2) — Points 3 and 4 of Annex III — ‘Pharmaceutical products normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes’ — ‘Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled’ )$
PROPCELEX
Case C-360/11: Judgment of the Court (Third Chamber) of 17 January 2013 — European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Application of a reduced rate — Articles 96 and 98(2) — Points 3 and 4 of Annex III — ‘Pharmaceutical products normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes’ — ‘Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled’ )$
PROPCELEX
Publication metadata
- Published:
- Corporate author(s): Court of Justice (Court of Justice of the European Union)
- Subject: disabled person , disease prevention , health care , infringement of EU law , medical device , pharmaceutical product , Spain , therapeutics , VAT rate
- CELEX : 62011CA0360
- OJ : JOC_2013_063_R_0004_02
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