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National Repository of Grey Literature 11 records found  previous11 - 11  jump to record: Search took 0.01 seconds. 
Medical instrument for purposes of application of value added tax
 Hylská, Ludmila ; Svátková, Slavomíra (advisor) ; Svátková, Slavomíra (referee)
A product or goods that gained status of a medical instrument is burdened with lower value added tax (VAT). In such cases, conflict of interests among producers and government comes into being. The interest of producers is to gain the status of medical instrument for their products. On the other hand, the interest of government is to lower the hazards with human health. The first part of the paper deals with definition of medical instrument and its technical requirements. Especially, it deals with general requirements in design, construction and labeling of medical instruments. The second part of the paper deals with clinical tests processing analysis and clinical evaluation and the description of subjects involved in gaining the status of medical instrument. The aim of the paper is to evaluate regulations in gaining the medical instrument status.
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