D (Taxation) [2000] EUECJ C-384/98 (14 September 2000)

D (Taxation) [2000] EUECJ C-384/98 (14 September 2000)

Article 13A(1)(c) of the Sixth Directive does not exempt from VAT medical services that do not have a therapeutic aim, such as genetic tests for establishing paternity, even if performed by a doctor as a court expert. The context or instruction by a court is irrelevant.

Citation
[2000] EUECJ C-384/98
Parties
Plaintiff: D.; Defendant: W.; Court Appointed Medical Expert: Dr Rosenmayr; Respondent (public Funds): Austrian State / Österreichischer Bundesschatz
Jurisdiction
European Union
Judgment Date
14 September 2000
Procedural Posture
Preliminary Ruling (ecj) / Reference From Landesgericht St. Pölten Under Article 177 EC Treaty
Outcome
Preliminary ruling: Article 13A(1)(c) does not exempt from VAT medical services consisting in establishing genetic affinity through biological tests; court appointment is irrelevant.
Legal Topics
Value Added Tax (vat) Exemptions, Interpretation of Sixth Council Directive 77/388/eec, Medical Services and Taxation
Tax Law European Union Law Value Added Tax (vat) Exemptions Interpretation of Sixth Council Directive 77/388/eec Medical Services and Taxation

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Parties

D.

Plaintiff

W.

Defendant

Dr Rosenmayr

Court Appointed Medical Expert

Austrian State / Österreichischer Bundesschatz

Respondent (public Funds)

Procedural Posture

Preliminary Ruling (ecj) / Reference From Landesgericht St. Pölten Under Article 177 EC Treaty

Legal Issues

  1. 1 Does Article 13A(1)(c) of the Sixth Directive exempt from VAT medical services provided by a doctor as a court expert, specifically genetic tests in paternity disputes?
  2. 2 Is the exemption applicable regardless of the purpose or context of the medical service?

Ratio Decidendi

Article 13A(1)(c) of the Sixth Directive does not exempt from VAT medical services that do not have a therapeutic aim, such as genetic tests for establishing paternity, even if performed by a doctor as a court expert. The context or instruction by a court is irrelevant.

Court Disposition

Preliminary ruling: Article 13A(1)(c) does not exempt from VAT medical services consisting in establishing genetic affinity through biological tests; court appointment is irrelevant.