D. v W.

• Jurisdiction: European Union
• Celex Number: 61998CJ0384
• ECLI: ECLI:EU:C:2000:444
• Docket Number: C-384/98
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling
• Date: 14 September 2000

Judgment of the Court (Fifth Chamber) of 14 September 2000. - D. v W.. - Reference for a preliminary ruling: Landesgericht St. Pölten - Austria. - Sixth VAT Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions - Supply by a doctor approved as a court expert of an opinion in a paternity dispute. - Case C-384/98.

European Court reports 2000 Page I-06795

Summary Parties Grounds Decision on costs Operative part

Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Exemptions provided for by the Sixth Directive - Exemption for medical care provided in the exercise of the medical and paramedical professions - Medical care consisting in establishing the genetic affinity of individuals through biological tests - Taxable nature

(Council Directive 77/388, Art. 13A(1)(c))

Summary

$$Article 13A(1)(c) of Sixth Directive 77/388, on the exemption from value added tax for medical care provided in the exercise of medical and paramedical professions, is to be interpreted as meaning that it does not apply to medical services consisting, not in providing care to persons by diagnosing and treating a disease or any other health disorder, but in establishing the genetic affinity of individuals through biological tests.

( see para. 22 and operative part )

Parties

In Case C-384/98,

REFERENCE to the Court under Article 177 of the EC Treaty (now Article 234 EC) by the Landesgericht St. Pölten (Austria) for a preliminary ruling in the proceedings pending before that court between

D.

and

W.,

intervener:

Österreichischer Bundesschatz,

on the interpretation of Article 13A(1)(c) of the 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),

composed of: L. Sevón (Rapporteur), President of the First Chamber, acting for the President of the Fifth Chamber, P.J.G. Kapteyn, P. Jann, H. Ragnemalm and M. Wathelet, Judges,

Advocate General: A. Saggio,

Registrar: H.A. Rühl, Principal Administrator,

after considering the written observations submitted on behalf of:

- the Austrian Government, by C. Stix-Hackl, Gesandte in the Federal Ministry of Foreign Affairs, acting as Agent,

- the Netherlands Government, by M.A. Fierstra, Head of the European Law Department in the Ministry of Foreign Affairs, acting as Agent,

- the United Kingdom Government, by M. Ewing, of the Treasury Solicitor's Department, acting as Agent, and N. Paines QC,

- the Commission of the European Communities, by E. Traversa, of the Legal Service, and A. Buschmann, a national civil servant seconded to the Legal Service, acting as Agents,

having regard to the Report for the Hearing,

after hearing the oral observations of the United Kingdom Government, represented by M. Hall, Barrister, and the Commission, represented by A. Buschmann, at the hearing on 18 November 1999,

after hearing the Opinion of the Advocate General at the sitting on 27 January 2000,

gives the following

Judgment

Grounds

1 By order of 2 September 1998, received at the Court on 26 October 1998, the Landesgericht St. Pölten (Regional Court, St. Pölten) referred to the Court for a preliminary ruling under Article 177 of the EC Treaty (now Article 234 EC) two questions on the interpretation of Article...