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Document 61987CJ0122

Summary of the Judgment

Keywords
Summary

Keywords

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Tax provisions - Harmonization of laws - Turnover taxes - Common system of value-added tax - Exemptions under the Sixth Directive - Exemption of the provision of care in the exercise of the medical and paramedical professions - Services provided by veterinary surgeons - Chargeable to tax

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

Summary

Article 13 ( A ) ( 1 ) ( c ) of Directive 77/388 concerning exemption from value-added tax of care provided in the exercise of the medical and paramedical professions must be interpreted as meaning that the exemption provided for

therein does not extend to services provided by veterinary surgeons . As is expressly indicated in most of the language versions of the directive, that provision relates to care administered to persons and excludes care administered to animals .

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