The Swedish Tax Court Feb. 20 issued Advance Notice No. 108-25/I, clarifying the VAT exemption for medical care services. The taxpayer, a company, assessed medical laboratory test results for, and issued certificates under government regulations to, individuals who needed them to obtain or maintain their driver’s license due to health issues, or a history of drug or alcohol abuse. The taxpayer sought clarification on whether the provision of its services to the individuals were VAT-exempt. Upon review, the Tax Court found that: 1) only services with a main purpose of protecting, preserving, or restoring health are exempt medical care services; ...