VAT plays a crucial role in creating a single internal market in the EU. However, the applicability of VAT rules in regard to the conduct of clinical trials and investigational medicinal products (IMPs) remains uncertain due to different interpretations among the Member States and the lack of case laws regarding clinical trials. This thesis examines the EU VAT Directive and the case law provided by the ECJ using a teleological approach to interpret the concept of medical care and identify applicable provisions for the conduct of clinical trials and transactions involving IMPs. The analysis provides insights into the VAT treatment of clinical trials conducted within the EU.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-504736 |
| Date | January 2023 |
| Creators | Löfgren, Alicia |
| Publisher | Uppsala universitet, Juridiska institutionen |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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