Brussels, 21/01/2016 (Agence Europe) - Assisted-living residences for elderly, non-disabled people may be exempted from VAT in the same way as retirement homes. Exemption may only apply, however, to the provision of adapted accommodation and not to the optional services for which a charge is made and which do not provide support for the elderly or take care of them.
Such was the decision of the Court of Justice of the EU on Thursday 21 January. In its ruling (case C-335/14) the Court...