Regimul fiscal al serviciilor medicale în materia TVA: între neutralitate, scutiri și cotele reduse (I)
The tax regime for medical services in terms of VAT: between neutrality, exemptions and reduced rates (I)

Summary/Abstract: In a budgetary climate marked by an increasing pressure on public finances, the framework regulating the value-added tax („VAT”) remains an essential instrument of fiscal policy. The need to identify new budgetary resources or to revise existing fiscal mechanisms has become inevitable, while ensuring that such measures do not disproportionately affect the general population or vulnerable social groups. An approach often discussed in the specialized literature concerns the revision of VAT derogatory regimes, namely exemptions without the right of deduction and reduced rates. In this regard, the present analysis, structured in two parts and published successively in Tax Magazine, examines the tax regime applicable to medical services, a field situated at the intersection of fiscal policy and social protection. The first part, published in this issue, is dedicated to the regime of VAT exemptions without the right of deduction, analyzed progressively from the general to the specific, beginning with the EU legal framework and its transposition into national legislation, alongside their historical and political justifications. This approach provides an appropriate basis for assessing the legitimacy and efficiency of these special fiscal treatments in light of the principles of fiscal equity and efficiency. The second part, to be published in the next issue, will address the regime of reduced VAT rates.

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