Medical practitioner

Over the past number of years there have been a number of referrals to the European Court of Justice in relation to VAT and Medical Practitioners. While the cases discussed are at the opinion of the Advocate General stage and are not as yet ruled on by the ECJ the medical profession in Ireland shoul...

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Bibliographic Details
Published inAccountancy Ireland Vol. 35; no. 3; p. 33
Main Author Kennedy, Pat
Format Trade Publication Article
LanguageEnglish
Published Dublin Institute of Chartered Accountants In Ireland 01.06.2003
Subjects
Court decisions
Employers
Fees & charges
Hospitals
Legislation
Medical referrals
Physicians
Provisions
Value added
VAT
Ireland
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Summary:Over the past number of years there have been a number of referrals to the European Court of Justice in relation to VAT and Medical Practitioners. While the cases discussed are at the opinion of the Advocate General stage and are not as yet ruled on by the ECJ the medical profession in Ireland should be paying attention. Certain activities carried on by doctors in Ireland may fall within the areas already adjudicated upon by the ECJ and other activities may fall within the areas opined upon by the Advocate General. The ruling of the court may determine that doctors are liable to charge VAT in certain circumstances. What is of consequence is the likely increase in the cost of supplying the services and the likely increase in administrative costs for the doctor, i.e. filing VAT returns, issuing VAT invoices, seeking professional advice, etc. e in a position to recover the VAT there will undoubtedly be an increase in costs.
ISSN:0001-4699