Court of Justice 19 March 2026, Case C-513/24, Oblastní nemocnice Kolín: Judgment of the Court (Second Chamber) of 19 March 2026 (request for a preliminary ruling from the Nejvyšší správní soud – Czech Republic) – Oblastní nemocnice Kolín, a.s., nemocnice Středočeského kraje v Odvolací finanční ředitelství (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)

Also known as