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Opinion of Advocate General Hogan delivered on 23 September 2021.#I GmbH v Finanzamt H.#Request for a preliminary ruling from the Niedersächsisches Finanzgericht.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment – Comparable social conditions.#Case C-228/20.
ECLI:EU:C:2021:762
62020CC0228
September 23, 2021
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