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Court of Justice of the European Union · Judgment

C-513/24Oblastní nemocnice Kolín, a. s., nemocnice Středočeského kraje v Odvolací finanční ředitelství

Decided
2026-03-19
ECLI
ECLI:EU:C:2026:214
CELEX
62024CJ0513
Finality
Final, the decision cannot be appealed

Also searched as: Case C-513/24, C-513/24 2026, ECLI:EU:C:2026:214.

The court's own keywords

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Article 173(1) – Proportional deduction – Expenditure forming part of the general costs of a taxable person – Minimum technical and material equipment of healthcare facilities required in order to obtain a licence to supply healthcare services in respect of which VAT is not deductible – Services necessary for the supply of services in respect of which VAT is deductible.

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    Summary: Final, the decision cannot be appealed

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    eu:c-513-24

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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