Case details

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Sector enquiries, recommendations, and opinions
Case reference
EPR/2016/2
Title
Acupuncture
Sector
  • Health & Pharmaceutical
Activity (NACE)
  • Q86 - Human health activities
Case origin
Exposure to AdC
Competition impact assessment?
Yes
Cooperation with sector regulators
Status
Closed
Summary of the case

The Competition Authority recommended to the Ministers of Finance and Health, the neutrality of the taxation of the provision of acupuncture services under VAT, regardless of whether they are provided by doctors or professionals of Non-Conventional Therapies, formalizing the classification of these professionals as "other paramedic professions ” for the purposes of the exemption granted under the CIVA

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