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

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