VAT on imagenology and radiology services: “Chronicle of a death foretold”
Authors
Arturo Selman Nahum
Asociado Senior en Philippi Prietocarrizosa Ferrero DU & Uría
Magíster en Tributación, Universidad de Chile
Diplomado en Derecho Procesal Tributario, Universidad de Chile
Diplomado en Tributación, Universidad de Chile
Abogado, Universidad Diego Portales
This article analyses the application of VAT on imagenology and radiology services, taking as reference doctrine and case law/notes development on “complex services” and “integrated services”. This article also analyses the interpretative effort of the Chilean IRS on establishing whether an “integrated service” is VAT chargeable or not.
Keywords:
complex services, integrated services, undivided services, VAT on imagenology and radiology
Selman Nahum, A. (2016). VAT on imagenology and radiology services: “Chronicle of a death foretold”. Revista De Estudios Tributarios, (16), pág. 277–304. Retrieved from https://rej.uchile.cl/index.php/RET/article/view/44623
