Se confirmă și la nivel național optica trasată de CJUE în privința regimului de taxare a serviciilor medicale de medicina muncii
The view of the CJEU on the taxation of occupational health services is also confirmed at national level

Summary/Abstract: The national courts have examined the tax regime applicable to labour medical services from a VAT perspective to determine whether they fall within the scope of the tax exemption. The conclusion was that the tax regime is dictated by the purpose of the medical services provided, and that it is necessary to verify whether the medical acts (of any kind) have a therapeutic purpose. The Pitești Court of Appeal’s decision is one of the first clear confirmations in Romanian court practice of the unlawfulness of the decision of the tax inspection authorities to artificially apply a different tax regime to occupational medicine services than to other medical services.

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