Judgment of the Court (Third Chamber) of 4 March 2021
Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD)
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria
Case C-581/19
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2020:855 |
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Judgment
ECLI:EU:C:2021:167 |
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National decision following the preliminary ruling
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