taxe sur la valeur ajoutée – Assujettissement à la TVA pour les EHPAD publics

This written question asks about the application of Value Added Tax (VAT) to public nursing homes (EHPADs) in France. It seeks clarification on whether these public institutions are subject to VAT and under what conditions. The question concerns public EHPADs and their VAT obligations. It may affect their financial management and the services they provide to residents.