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SVInfo
- Referral date: 14-12-2017
- Show case reference
- Ruling date: 18-09-2019
- AG: Szpunar
References in this case
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19.3.2018 |
EN |
Official Journal of the European Union |
C 104/15 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 14 December 2017 — Finanzamt Kyritz v Wolf-Henning Peters
(Case C-700/17)
(2018/C 104/19)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Finanzamt Kyritz
Defendant: Wolf-Henning Peters
Questions referred
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1. |
Is the tax exemption for the provision of medical care by a specialist in clinical chemistry and laboratory diagnostics, in circumstances like those of the main proceedings, assessed under Article 132(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) or under Article 132(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? |
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2. |
Does the applicability of Article 132(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — if this provision is applicable — require that a confidential relationship exist between the doctor and the person being treated? |
(1) OJ 2006 L 347, p. 1.