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Document 62019CJ0581
Case C-581/19
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- ECLI identifier
- ECLI:EU:C:2021:228
23/03/2021
- Title
- Judgment of the Court (Third Chamber) of 4 March 2021. Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria. Case C-581/19.
- ECLI identifier
- ECLI:EU:C:2021:167
- Judge-Rapporteur
- Wahl
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
04/03/2021
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 22 October 2020. Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria. Case C-581/19.
- ECLI identifier
- ECLI:EU:C:2020:855
- Advocate General
- Kokott
22/10/2020
CASE BROUGHT
- Title
- Case C-581/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 30 July 2019 — FRENETIKEXITO — UNIPESSOAL, LDA v Autoridade Tributária e Aduaneira
11/11/2019