Health expenditure is a particularly sensitive political issue for European Union countries. This is due to the continuing increase in expenditure, the considerable state spending devoted to this field and the questions that are raised on the effectiveness of this state spending. However, going beyond these general factors, there are significant disparities between the situations in the various countries. These reveal differences in the quality of the services provided and costs of these services. These differences may help to understand not only certain disparities in the economic attraction of the countries but also the geographical mobility of patients seeking healthcare. To explain the background in which European health systems operate, this report gives a few introductory remarks on the methodological choices, followed by an overall view of the situation regarding healthcare expenditure, indicating the current trends. The next section comments on the quality of the results obtained given the reimbursement rates provided for the public and the health situation as it stands. Finally, the report comments on the regulatory mechanisms that have been adopted to ensure better use of resources.