Two measures in the 2018 Finance Bill benefiting the healthcare and personal services sectors

Full analysis by Maître Romain Subirats in Revue Droit et Santé No. 81

"Eliminating the case law uncertainty and confirming the administrative doctrine for these two professions, this amendment is welcome. However, it is regrettable that other professions, notably psychoanalysts, remain subject to case law criteria, which are still prone to fluctuation. Consequently, even though it does not allow professionals to recover VAT on their expenses, the exemption relieves the patient from an additional cost, particularly for these professions that are not fully covered by supplementary health insurance."