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

Summary/Abstract: This article is a continuation of the analysis dedicated to the tax regime applicable to medical services, begun in the previous issue of Tax Magazine, which examined the regime of VAT exemptions without the right of deduction. In this second part, the focus is on the reduced VAT rates regime, analyzed both from the perspective of the EU regulatory framework and its transposition into national legislation, as well as through the lens of case law developments and scholarly debates. The analysis aims to highlight the role of reduced rates as instruments of tax fairness, but also their limitations in relation to the principle of tax neutrality and the imperatives of economic efficiency. In this regard, the risks associated with the fragmentation of the tax system, the potential competitive distortions generated by differentiated tax treatments, and the administrative difficulties that may arise in the application of these regimes are examined. Finally, the study explores the extent to which the use of reduced rates in the health sector effectively meets the fiscal and social policy objectives that led to their introduction.

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