25.11.2019   

EN

Official Journal of the European Union

C 399/5


Judgment of the Court (Sixth Chamber) of 18 September 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Kyritz v Wolf-Henning Peters

(Case C-700/17) (1)

(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(b) and (c) - Exemptions - Hospital and medical care - Provision of medical care in the exercise of the medical and paramedical professions - No confidential relationship between the person providing the care and the patient)

(2019/C 399/05)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Appellant in the appeal on a point of law: Finanzamt Kyritz

Respondent in the appeal on a point of law: Wolf-Henning Peters

Operative part of the judgment

1.

Article 132(1)(b) and (c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the provision of medical care such as that at issue in the main proceedings, supplied by a medical specialist in clinical chemistry and laboratory diagnostics, is capable of falling within the scope of the exemption from VAT under Article 132(1)(c) of that directive, where it fails to meet all the conditions for the application of the exemption under Article 132(1)(b) of the directive;

2.

Article 132(1)(c) of Council Directive 2006/112 must be interpreted as meaning that the exemption from VAT that it provides for is not subject to the condition that the medical care in question is supplied within the framework of a confidential relationship between the patient and the person providing the care.


(1)  OJ C 104, 19.3.2018.