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Document 62015CN0555

Case C-555/15: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Leiria (Portugal) lodged on 28 October 2015 — Bernard Jean Marie Gabarel v Fazenda Pública

OJ C 16, 18.1.2016, p. 20–20 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

18.1.2016   

EN

Official Journal of the European Union

C 16/20


Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Leiria (Portugal) lodged on 28 October 2015 — Bernard Jean Marie Gabarel v Fazenda Pública

(Case C-555/15)

(2016/C 016/25)

Language of the case: Portuguese

Referring court

Tribunal Administrativo e Fiscal de Leiria

Parties to the main proceedings

Applicant: Bernard Jean Marie Gabarel

Defendant: Fazenda Pública

Questions referred

A.

For the purposes of the interpretation of Article 132(1)(c) of Council Directive 2006/112/EC (1) of 28 November 2006, should non-conventional therapies, in particular osteopathy, be regarded as paramedical activities?

B.

Must a taxable person who is authorised under national law to practise a paramedical activity, namely physiotherapy, but who in the context of his professional health activity uses either indistinctly or complementarily both therapies characteristic of physiotherapy and therapies characteristic of osteopathy be regarded, for the purposes of Article 132(1)(c) of Council Directive 2006/112/EC and, consequently, for the purposes of Article 9 of the CIVA [(Code on VAT)], as a professional who, overall, carries out a paramedical activity which is, accordingly, exempt from VAT?


(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).


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