Keywords
Summary

Keywords

Tax provisions Harmonisation of laws Turnover taxes Common system of value added tax Exemptions provided for by the Sixth Directive Exemption of hospital and medical care and closely related activities Concept of closely related activities Transmission of samples for the purpose of medical analysis Inclusion

(Council Directive 77/388, Art. 13(A)(1)(b))

Summary

$$A Member State which levies value added tax on fixed allowances for the transmission of samples for the purpose of medical analysis fails to fulfil its obligations under Article 13(A)(1)(b) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes.

For the purpose of any possible exemption from value added tax under the abovementioned Article 13, on the exemption of hospital and medical care and closely related activities, for the act of transmitting medical samples, it is appropriate to have regard to the purpose for which those samples are taken. Thus, where a duly authorised health-care worker orders, for the purpose of making his diagnosis and with a therapeutic aim, that his patient should undergo an analysis, the transmission of the sample, which logically takes place between the taking of the sample and the analysis itself, must be regarded as closely related to the analysis and must therefore be exempt from value added tax.

( see para. 24 and operative part )