Source: All England Reporter
Publisher Citation: [2002] All ER (D) 40 (Sep)
Court: Court of Justice of the European Communities

Judges Macken (Rapporteur) (President of the Chamber), Gulmann, Puissochet, Schintgen and Cunha Rodrigues

Judgment Dates: 10 September 2002


European Community - Taxation - Value added tax - Exemptions - Exemptions relating to provision of medical care - Whether limited liability company running out-patient care within exemption - Sixth Council Directive (EEC) 77/388, arts 13(A)(1)(b), (c) and (g).

The Case

The provision of general care and domestic help by an out-patient care service to persons in a state of physical or economic dependence amounted to the supply of services closely linked to welfare and social security work within the meaning of art13(A)(1)(g) of the Sixth Council Directive (EEC) 77-388 on the harmonisation of the laws of the members states relating to turnover taxesCommon system of value added tax: uniform basis of assessment. The exemption provided for in art13(A)(1)(g) might be relied upon by a taxable person before national courts in order to oppose national rules incompatible with that provision. It was for the national court to establish, in the light of all relevant factors, whether the taxable person was an organisation recognised as charitable within the meaning of the provision.

Practice Areas

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