Article in the EU VAT Directive 2006/112/EC
Article 132
1. Member States shall exempt the following transactions:
(c) the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned;
ECJ Cases decided
- C-141/00 (Kügler) – Exemption is not dependent on the legal form of the taxable person supplying the medical or paramedical services referred to in that provision
- C-45/01 (Dornier) – Medical services not provided by doctors may be VAT exempted
- C-212/01 (Unterpertinger) – No exemption for Expert medical report
- C-307/01 (d’Ambrumenil and Dispute Resolution Services) – Regular medical checks by employers and insurers are VAT exempted
- C-443/04 (Solleveld) & 444/04 (van den Hout-van Eijnsbergen) – Body Stress Release treatments exempt from VAT
- C-106/05 (L.u.p.) – Medical analyzes for the purpose of preventive observation and preventive examination of the patient may be VAT exempted
- C-262/08 (CopyGene) – Stem Cell Bank Services Not Eligible for VAT Exemptions
- C-86/09 (Future Health Technologies) – No exemption for the dispatch of collection equipment of umbilical cord blood from newborns
- C-156/09 (Verigen Transplantation Service International) – Isolation of articular cartilage cells from cartilage material collected from humans exempted from VAT
- C-366/12 (Klinikum Dortmund) – Supplies of cytostatic drugs by a German hospital to outpatients treated with chemotherapy are not exempt from VAT
- C-334/14 (De Fruytier) – Hospitals and medical care – Self-employed activity
- C-555/15 (Gabarel) – Order – A a physiotherapist who applies indistinct or complementary therapies specific to either physiotherapy or osteopathy is exempted from VAT
- C-597/17 (Belgisch Syndicaat van Chiropraxie and Others) – Judgment – No exemption for an operation or treatment of a purely aesthetic nature
- C-700/17 (Wolf-Henning Peters) – Judgment – Condition that the medical care is provided in the context of a relationship of trust between the patient and the care provider
- C-48/19 (X GmbH) – Health telephone service is VAT exempted
- C-581/19 (Frenetikexito) – Order – Nutritional advice within the fitness center is an independent VAT service, not exempted from VAT
- C-458/21 (CIG Pannónia Életbiztosító) – Judgment – Medical exemption for service used by an insurance company
ECJ Cases pending
- None
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