Ruling No. 48 of 30 September 2021 · Competition Council
Medical services exempt from VAT are not state aid
- In force since 30 Sept 2021
- Administration
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Updated:In short
The Competition Council decided that the VAT exemption without right of deduction for medical services, except cosmetic ones, is not state aid. The Ministry of Finance and the State Fiscal Service will remove this measure from the list of existing state aid reported annually to the Competition Council. The decision entered into force on the date of adoption, 30.09.2021.
Key points
- The VAT exemption for medical services, except cosmetic ones, is not state aid.
- The measure is based on art. 103 para. (1) pt. 10) of the Tax Code.
- The Ministry of Finance and the State Fiscal Service exclude the measure from the annual reporting list.
- The decision entered into force on the date of adoption, 30.09.2021.
- The decision was published in Monitorul Oficial nr. 256-260 of 22.10.2021, art. 1260.
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Official text
Official title (in Romanian) Decizie nr. 48 D E C I Z I E
Official text in Romanian. The register publishes no English version.
Plenul Consiliului Concurenței,
acționând în temeiul art. 41 din Legea concurenței nr. 183/2012, art. 12 și art. 20 din Legea nr. 139/2012 cu privire la ajutorul de stat, Hotărârii Parlamentului privind numirea în funcție a membrilor Plenului Consiliului Concurenței nr. 331 din 30.11.2018,
analizând raportul privind monitorizarea schemei de ajutor de stat existent referitor la scutirea de la plata T.V.A. privind scutirea de T.V.A., fără drept de deducere, aplicată serviciilor medicale, cu excepţia celor cosmetice, inclusiv materialele anexate,
DECIDE:
1. Măsura de sprijin, acordată în baza art. 103 alin. (1) pct. 10) din Codul fiscal al Republicii Moldova potrivit căreia se scutesc de T.V.A., fără drept de deducere, serviciile medicale, cu excepţia celor cosmetice, nu constituie ajutor de stat în sensul art.3 din Legea nr.139/2012 cu privire la ajutorul de stat.
2. Ministerul Finanțelor și Serviciul Fiscal de Stat vor exclude măsura de sprijin, acordată în baza art. 103 alin. (1) pct. 10) din Codul fiscal al Republicii Moldova, din lista ajutoarelor de stat existente care se raportează anual Consiliului Concurenței.
3. Decizia intră în vigoare la data adoptării şi va fi adusă la cunoștința Ministerului Finanțelor și Serviciului Fiscal de Stat.
4. Partea dispozitivă a prezentei decizii va fi publicată în Monitorul Oficial al Republicii Moldova.
VICEPREȘEDINTE Ion MAXIM
Nr. ASS-48. Chișinău, 30 septembrie 2021.
The Russian text at the official source (opens in a new tab)
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About the sources
Ruling No. 48 of 30 September 2021, issued by Competition Council, published in the Official Gazette on 22 October 2021. Status: in force.
Satelit does not give legal advice. Titles, numbers and dates come from the official sources. Summaries, where present, are automatic explanations of the official text and may leave out details. The official text always prevails.
Sources: the State Register of Legal Acts (legis.md) for the official text and its versions, Monitorul Oficial (monitorul.gov.md) for the publication.