Keywords
Summary

Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Exemptions provided for by the Sixth Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions - Medical care consisting in establishing the genetic affinity of individuals through biological tests - Taxable nature

(Council Directive 77/388, Art. 13A(1)(c))

Summary

$$Article 13A(1)(c) of Sixth Directive 77/388, on the exemption from value added tax for medical care provided in the exercise of medical and paramedical professions, is to be interpreted as meaning that it does not apply to medical services consisting, not in providing care to persons by diagnosing and treating a disease or any other health disorder, but in establishing the genetic affinity of individuals through biological tests.

( see para. 22 and operative part )