||All England Reporter
|| All ER (D) 281 (Nov)
||Court of Justice of the European Communities
Judges Rosas (Rapporteur), Edward and La Pergola
||20 November 2003
European Communities - Taxation - Value added tax - Exempt supply - Health and welfare - Application of exemption to certain medical activities - Council Directive (EC) 77/388, art 13A(1)(c).
Article13A(1)(c) of the Sixth Council Directive (EC) 77-388 (on the harmonisation of the laws of the member states relating to turnover taxes - common system of value added tax: uniform basis of assessment) was to be interpreted as meaning that the exemption from VAT under that provision applied to medical services consisting of conducting medical examinations of individuals for employers or insurance companies, taking blood or other bodily samples to test for the presence of viruses, infections or other diseases on behalf of employers or insurers, or certification of medical fitness, where those services were intended principally to protect the health of the person concerned.
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