Judgment of the Court (Sixth Chamber) of 5 March 2020

X-GmbH v Finanzamt Z

Request for a preliminary ruling from the Bundesfinanzhof

Reference for a preliminary ruling – Taxation – Common system of value added tax – Directive 2006/112/EC – Article 132(1)(c) – Exemptions – Provision of medical care in the exercise of the medical and paramedical professions – Providing services by telephone – Services provided by nurses and medical assistants

Case C-48/19


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Link
Request for a preliminary ruling
25/01/2019 X (VAT exemption for telephone consultations)
Application (OJ)
05/04/2019 X (VAT exemption for telephone consultations)
Judgment
ECLI:EU:C:2020:169
05/03/2020 X (VAT exemption for telephone consultations)
Judgment (OJ)
24/04/2020 X (VAT exemption for telephone consultations)
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.01 Exemptions for certain activities in the public interest
            4.10.02.01.07.01.03 Provision of medical care in exercise of medical and paramedical professions
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.01 Exemptions for certain activities in the public interest
            4.10.02.01.07.01.03 Provision of medical care in exercise of medical and paramedical professions


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 25/01/2019

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

05/03/2020


References

Publication in the Official Journal

Information not available

Name of the parties

X (VAT exemption for telephone consultations)

Notes on Academic Writings

Information not available



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Bundesfinanzhof - Germany

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

sixième chambre (Cour)

Judge-Rapporteur

Bay Larsen

Advocate General

Tanchev

Language(s) of the Case

  • German

Language(s) of the Opinion

    Information not available