| Source: | All England Reporter |
| Publisher Citation: | [2006] All ER (D) 259 (Apr) |
| Court: | Court of Justice of the European Communities (Third Chamber) |
| Judge: | Judges Rosas (President), Malenovska, von Bahr, Borg Barthet and O Caoimh (Rapporteur) |
| Judgment Dates: | 27 April 2006 |
Catchwords
European Community - Reference to European Court - Reference for a preliminary ruling - Provision of medical care in exercise of medical and paramedical professions - Therapeutic treatments given by physiotherapist and psychotherapist - Member state defining paramedical professions - Whether relevant VAT exemption applying to treatments carried out by physiotherapist and psychotherapist outside context of exercise of medical and paramedical professions - Sixth Council Directive (EEC) 77/388, art 13A(1)(c).
The Case
The European Court of Justice ruled that art13A(1)(c) of Sixth Council Directive 77-388 (on the harmonisation of the laws of the member states relating to turnover taxes) should be interpreted as meaning that it conferred on the member states the discretion to define the paramedical professions and the medical care coming within the scope of such professions for the purpose of the exemption laid down by that provision. However, the member states should, in the exercise of that discretion, comply with the objective pursued by the said provision, which was to ensure that the exemption applied solely to services provided by persons with the required professional qualifications, and the principle of fiscal neutrality.
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