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Case C-581/19: Judgment of the Court (Third Chamber) of 4 March 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Frenetikexito — Unipessoal Lda v Autoridade Tributária e Aduaneira (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)
ECLI:EU:UNKNOWN:62019CA0581
62019CA0581
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Official Journal of the European Union
C 163/7
(Case C-581/19) (<span class="oj-super oj-note-tag">1</span>)
(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)
(2021/C 163/08)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Frenetikexito — Unipessoal Lda
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Council Directive 2006/112 of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, subject to verification by the referring court, a nutrition monitoring service provided by a certified and authorised professional in sports facilities, potentially in the context of programmes that also include physical well-being and fitness services, constitutes a separate and independent supply of services and is not capable of falling under the exemption laid down in Article 132(1)(c) of that directive.
(<span class="oj-super">1</span>) OJ C 383, 11.11.2019.
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Language of the case: Portuguese