Legal status of supplies of medical services within the meaning of the law on value added tax
Authors:
Ivelina
Aleksandrova
St. Cyril and St. Methodius University of Veliko Tarnovo, Bulgaria
Pages:
198-
201
Abstract:
In terms of the lack of legal definition of the term “medical services” and that traditionally this is considered exempt under the Law on Value Added Tax (VAT), there are uncertainties as to when a medical services will be covered taxable supplies.
Keywords:
medical services, exempt supplies, taxable supplies, VAT
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