France Administrative Court of Appeal of Paris Clarifies VAT Liability for Dental Ceramic Veneer Procedures

The French Court of Appeal of Paris Sept. 26 issued Decision No. 24PA00870, clarifying the VAT liability for dental ceramic veneer procedures. The taxpayer, a company operated by a dental surgeon, was notified of VAT reminders by the Tax Authority for dental procedures performed. The taxpayer argued that the placement of ceramic veneers is a medical procedure with therapeutic purposes that is exempt from VAT, and sought to discharge it from VAT. The Paris Administrative Court rejected the discharge request. On appeal, the Court of Appeal of Paris held that the taxpayer was subject to VAT because the installation of ...