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Case C-228/20: Request for a preliminary ruling from the Niedersächsisches Finanzgericht (Germany) lodged on 2 June 2020 — I GmbH v Finanzamt H
ECLI:EU:UNKNOWN:62020CN0228
62020CN0228
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Valentina R., lawyer
17.8.2020
EN
Official Journal of the European Union
C 271/26
(Case C-228/20)
(2020/C 271/34)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: I GmbH
Defendant: Finanzamt H
Questions referred
1.Is Paragraph 4, point 14(b), of the Umsatzsteuergesetz (Law on Turnover Tax) (UStG) compatible with Article 132(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (‘the VAT Directive’), (1) in so far as hospitals which are not bodies governed by public law qualify for exemption from tax on condition that they are approved within the meaning of Paragraph 108 of the Sozialgesetzbuch (SGB) V (Social Security Code, Book V)?
2.If Question 1 is to be answered in the negative: When do hospitals governed by private law provide hospital care under social conditions comparable with those applicable to bodies governed by public law within the meaning of Article 132(1)(b) of the VAT Directive?
(1) OJ 2006 L 347, p. 1.