I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(Case C-555/15) (<span class="super">1</span>)
(Request for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Exemptions - Provision of medical care in the exercise of the medical and paramedical professions - Physiotherapy - Osteopathy)
(2016/C 279/12)
Language of the case: Portuguese
Applicant: Bernard Jean Marie Gabarel
Defendant: Fazenda Pública
Article 132(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a physiotherapist who, in the context of his professional health activity, uses, either indistinctly or complementarily, both therapies characteristic of physiotherapy and therapies characteristic of osteopathy must be exempt from value added tax not only with regard to the former therapies, but also with regard to the latter, where the exclusion of the therapies characteristic of osteopathy from the exercise of paramedical professions for the purposes of an exemption from value added tax exceeds the scope of the discretion granted to Member States by that provision.
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Language of the case: Portuguese.
(<span class="super">1</span>) OJ C 16, 18.1.2016