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Document 62001CJ0045
Judgment of the Court (Fifth Chamber) of 6 November 2003. # Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # VAT - Article 13A(1)(b) and (c) of the Sixth Directive 77/388/EEC - Exemption - Psychotherapeutic treatment given in an out-patient facility provided by a foundation governed by private law (charitable establishment) employing qualified psychologists who are not doctors - Direct effect. # Case C-45/01.
Hotărârea Curții (camera a cincea) din data de 6 noiembrie 2003.
Christoph-Dornier-Stiftung für Klinische Psychologie împotriva Finanzamt Gießen.
Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania.
TVA - Efect direct.
Cauza C-45/01.
Hotărârea Curții (camera a cincea) din data de 6 noiembrie 2003.
Christoph-Dornier-Stiftung für Klinische Psychologie împotriva Finanzamt Gießen.
Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania.
TVA - Efect direct.
Cauza C-45/01.
ECLI identifier: ECLI:EU:C:2003:595
«(VAT – Article 13A(1)(b) and (c) of the Sixth Directive 77/388/EEC – Exemption – Psychotherapeutic treatment given in an out-patient facility provided by a foundation governed by private law (charitable establishment) employing qualified psychologists who are not doctors – Direct effect)»
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(Council Directive 77/388, Art. 13A(1)(b) and (c))
(Council Directive 77/388, Art. 13A(1)(b))
(Council Directive 77/388, Art. 13A(1)(b))
(Council Directive 77/388, Art. 13A(1)(c))
(Council Directive 77/388, Art. 13A(1)(b) and (c))
JUDGMENT OF THE COURT (Fifth Chamber)
6 November 2003 (1)
((VAT – Article 13A(1)(b) and (c) of the Sixth Directive 77/388/EEC – Exemption – Psychotherapeutic treatment given in an out-patient facility provided by a foundation governed by private law (charitable establishment) employing qualified psychologists who are not doctors – Direct effect))
In Case C-45/01,
REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Christoph-Dornier-Stiftung für Klinische Psychologieand
Finanzamt Gießen, on the interpretation of Article 13A(1)(b) and (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 Christoph-Dornier-Stiftung für Klinische Psychologie, of the German Government and of the Commission at the hearing on 18 September 2002,
after hearing the Opinion of the Advocate General at the sitting on 10 December 2002,
gives the following
On those grounds,
THE COURT (Fifth Chamber),
in answer to the questions referred to it by the Bundesfinanzhof by order of 14 December 2000, hereby rules:
Edward |
Jann |
Rosas |
R. Grass |
V. Skouris |
Registrar |
President |