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Document 62012CA0366
Case C-366/12: Judgment of the Court (Third Chamber) of 13 March 2014 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Request for a preliminary ruling — Sixth VAT Directive — Exemptions — Article 13A(1)(b) — Supply of goods — Supply of cytostatic drugs for the treatment of outpatients — Services provided by different taxable persons — Article 13A(1)(c) — Provision of medical care — Drugs prescribed by a doctor working in an independent capacity in a hospital — Closely related activities — Services ancillary to the provision of medical care — Activities physically and economically indissociable)
Case C-366/12: Judgment of the Court (Third Chamber) of 13 March 2014 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Request for a preliminary ruling — Sixth VAT Directive — Exemptions — Article 13A(1)(b) — Supply of goods — Supply of cytostatic drugs for the treatment of outpatients — Services provided by different taxable persons — Article 13A(1)(c) — Provision of medical care — Drugs prescribed by a doctor working in an independent capacity in a hospital — Closely related activities — Services ancillary to the provision of medical care — Activities physically and economically indissociable)
Case C-366/12: Judgment of the Court (Third Chamber) of 13 March 2014 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Request for a preliminary ruling — Sixth VAT Directive — Exemptions — Article 13A(1)(b) — Supply of goods — Supply of cytostatic drugs for the treatment of outpatients — Services provided by different taxable persons — Article 13A(1)(c) — Provision of medical care — Drugs prescribed by a doctor working in an independent capacity in a hospital — Closely related activities — Services ancillary to the provision of medical care — Activities physically and economically indissociable)
OJ C 135, 5.5.2014, p. 4–4
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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5.5.2014 |
EN |
Official Journal of the European Union |
C 135/4 |
Judgment of the Court (Third Chamber) of 13 March 2014 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Dortmund-West v Klinikum Dortmund gGmbH
(Case C-366/12) (1)
((Request for a preliminary ruling - Sixth VAT Directive - Exemptions - Article 13A(1)(b) - Supply of goods - Supply of cytostatic drugs for the treatment of outpatients - Services provided by different taxable persons - Article 13A(1)(c) - Provision of medical care - Drugs prescribed by a doctor working in an independent capacity in a hospital - Closely related activities - Services ancillary to the provision of medical care - Activities physically and economically indissociable))
2014/C 135/04
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Finanzamt Dortmund-West
Defendant: Klinikum Dortmund gGmbH
Re:
Request for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 13A(1)(b) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (OJ 1977 L 145, p. 1) — Concept of activities closely related to hospital and medical care — Activity not constituting a service within the meaning of Article 6 of the directive — Activity carried out by a taxable person other than the person who provides the hospital or medical care — Activity closely related to medical care which is not exempt.
Operative part of the judgment
A supply of goods, such as the cytostatic drugs at issue in the main proceedings, prescribed in the course of outpatient cancer treatment by doctors working in an independent capacity in a hospital, may not be exempt from value added tax under Article 13A(1)(c) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 2005/92/EC of 12 December 2005, unless that supply is physically and economically indissociable from the principal supply of medical care, which it is for the referring court to determine.