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Document 62001CJ0307
Judgment of the Court (Fifth Chamber) of 20 November 2003. # Peter d'Ambrumenil and Dispute Resolution Services Ltd v Commissioners of Customs & Excise. # Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. # Sixth VAT Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions. # Case C-307/01.
Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) ta' l-20 ta' Novembru 2003.
Peter d'Ambrumenil u Dispute Resolution Services Ltd vs Commissioners of Customs & Excise.
Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.
Sitt Direttiva VAT.
Kawża C-307/01.
Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) ta' l-20 ta' Novembru 2003.
Peter d'Ambrumenil u Dispute Resolution Services Ltd vs Commissioners of Customs & Excise.
Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.
Sitt Direttiva VAT.
Kawża C-307/01.
ECLI identifier: ECLI:EU:C:2003:627
«(Sixth VAT Directive – Exemption for medical care provided in the exercise of the medical and paramedical professions)»
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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))
In Case C-307/01,
REFERENCE to the Court under Article 234 EC by the VAT and Duties Tribunal, London (United Kingdom), for a preliminary ruling in the proceedings pending before that tribunal between Peter d'Ambrumenil, Dispute Resolution Services Ltdand
Commissioners of Customs and Excise, 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),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 Dr d'Ambrumenil and of Dispute Resolution Services Ltd, 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 question referred to it by the VAT and Duties Tribunal, London, by decision of 6 June 2001, hereby rules:
Rosas |
Edward |
La Pergola |
R. Grass |
V. Skouris |
Registrar |
President |