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Document 62001CJ0212
Judgment of the Court (Fifth Chamber) of 20 November 2003. # Margarande Unterpertinger v Pensionsversicherungsanstalt der Arbeiter. # Reference for a preliminary ruling: Landesgericht Innsbruck - Austria. # Sixth VAT Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions - Expert medical report. # Case C-212/01.
Judgment of the Court (Fifth Chamber) of 20 November 2003.
Margarande Unterpertinger v Pensionsversicherungsanstalt der Arbeiter.
Reference for a preliminary ruling: Landesgericht Innsbruck - Austria.
Sixth VAT Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions - Expert medical report.
Case C-212/01.
Judgment of the Court (Fifth Chamber) of 20 November 2003.
Margarande Unterpertinger v Pensionsversicherungsanstalt der Arbeiter.
Reference for a preliminary ruling: Landesgericht Innsbruck - Austria.
Sixth VAT Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions - Expert medical report.
Case C-212/01.
Thuarascálacha na Cúirte Eorpaí 2003 I-13859
ECLI identifier: ECLI:EU:C:2003:625
«(Sixth VAT Directive – Exemption for medical care provided in the exercise of the medical and paramedical professions – Expert medical report)»
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(
Art. 13A(1)(c) of Council Directive 77/388 )
JUDGMENT OF THE COURT (Fifth Chamber)
20 November 2003 (1)
((Sixth VAT Directive – Exemption for medical care provided in the exercise of the medical and paramedical professions – Expert medical report))
In Case C-212/01,
REFERENCE to the Court under Article 234 EC by the Landesgericht Innsbruck (Austria) for a preliminary ruling in the proceedings pending before that court between Margarete Unterpertingerand
Pensionsversicherungsanstalt der Arbeiter, on the interpretation of Article 13A(1)(c) of 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 (OJ 1977 L 145, p. 1) and the Court's case-law resulting, in particular, from Case C-384/98 D. v W. [2000] ECR I-6795,THE COURT (Fifth Chamber),,
after considering the written observations submitted on behalf of:
having regard to the Report for the Hearing,
after hearing the oral observations of the United Kingdom Government and of the Commission at the hearing on 20 November 2002,
after hearing the Opinion of the Advocate General at the sitting on 30 January 2003,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the questions referred to it by the Landesgericht Innsbruck by order of 9 May 2001, hereby rules:
Rosas |
Edward |
La Pergola |
R. Grass |
V. Skouris |
Registrar |
President |