Brussels, 10/07/2015 (Agence Europe) - A company providing sheltered accommodation for the elderly should be exempt from VAT because it can be considered a social body providing services closely linked to social assistance, argued Advocate General Yves Bot at the European Court of Justice on Thursday 9 July.
The sixth VAT directive (77/388/EEC) foresees VAT exemptions for retirement homes, but what about sheltered accommodation? The latter are groups of accommodation units designed for one...