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EXEMPTIONS FROM PAYING VALUE ADDED TAX FOR MEDICAL SERVICES RELATED TO COVID–19
Economic and Social Development: Book of Proceedings ; : 195-204, 2022.
Article in English | ProQuest Central | ID: covidwho-1777219
ABSTRACT
In the period of the COVID-19 pandemic, citizens' health is among the key goals of every government and as a public good must be ensured through an accessible, functional, and effective public health system. Taxation policy measures give taxation benefits for health services provided related to the COVID-19 pandemic. Consequently, Council Directive (EU) 2021/1159 of 13 July 2021 amending Directive 2006/112/EC as regards temporary exemptions on importations and on certain supplies was brought in in response to the COVID-19 pandemic (OJ L 250, 15. 7. 2021.). In this paper, the stated Directive (which is being applied in the Republic of Croatia) will be analysed from a legal perspective, as well as other legislative taxation measures undertaken at European Union related to the COVID-19 disease. Also, cases of the illegal use of VAT taxation exemptions (fraud) related to providing medical services for COVID-19 because the fact should not be overlooked that, according to European Commission Reports, member states have recorded losses in VAT taxation revenue estimated at 140 042 billions of Euros representing a total revenue loss of 11% at European Union level.
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Collection: Databases of international organizations Database: ProQuest Central Language: English Journal: Economic and Social Development: Book of Proceedings Year: 2022 Document Type: Article

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Collection: Databases of international organizations Database: ProQuest Central Language: English Journal: Economic and Social Development: Book of Proceedings Year: 2022 Document Type: Article