Intermedierea serviciilor medicale. Poate aplica scutirea de TVA un intermediar ce nu este unitate medicală autorizată?
Intermediation of medical services. Does the VAT exemption apply for an intermediary party which is not an authorized medical facility?

Summary/Abstract: Private healthcare systems heading towards becoming the rule rather than the alternative to public healthcare system for individuals with medium-to-high income. Where there is potential, there is also room for new business models. In addition to private hospitals, clinics and other authorized providers, agents have been involved lately in intermediation of private medical services. As far as the tax law seemingly provides a formal requirement of authorization in order to exempt medical services from VAT, it is questionable whether such agents could claim relief based on the fact that the underlying service providers are authorized for medical services.

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