08 March 2018

VAT on plastic surgery operations: old doctrines need a facelift in the EU legal context

On February 7th 2018, the tax administration added a new development to its VAT doctrine on plastic surgery, reconstructive surgery, and aesthetic surgery operations to comply with EU law (BOI-TVA-CHAMP-30-10-20-10, Feb. 7th 2018). An opportunity to review litigation that has lasted for a while and question the true impact of this evolution.

Quick look, Revue de Droit Fiscal N°10, March 2018