Reference for a preliminary ruling by the Hoge Raad der Nederlanden by order of that court of 15 October 2004 in the case of H. A. Solleveld against Inspecteur van de Belastingdienst — ondernemingen Amersfoort

(Case C-443/04)

(2005/C 6/49)

Language of the case: Dutch

Reference has been made to the Court of Justice of the European Communities by order of the Hoge Raad der Nederlanden (Netherlands Supreme Court), Third Chamber (Netherlands) of 15 October 2004 received at the Court Registry on 20 October 2004, for a preliminary ruling in the case of H. A. Solleveld against Inspecteur van de Belastingdienst — ondernemingen Amersfoort on the following question:

Must Article 13(A)(1)(c) of the Sixth Directive (1) be construed as meaning that exemption from VAT is conferred in respect of interventions comprising the establishment of a diagnosis, the provision of therapeutic advice and possible provision of treatment, in the framework of the diagnostic treatment described in paragraphs 3.1.2 and 3.1.3 above, even where those interventions cannot be subsumed within the exercise, by the person carrying out those interventions, of a medical or paramedical profession as defined by the Member State concerned?

(1)  OJ L 145 of 16.6.1977, p. 1.