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Case C-700/17: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 14 December 2017 — Finanzamt Kyritz v Wolf-Henning Peters
ECLI:EU:UNKNOWN:62017CN0700
62017CN0700
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19.3.2018
Official Journal of the European Union
C 104/15
(Case C-700/17)
(2018/C 104/19)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Finanzamt Kyritz
Defendant: Wolf-Henning Peters
Questions referred
1.Is the tax exemption for the provision of medical care by a specialist in clinical chemistry and laboratory diagnostics, in circumstances like those of the main proceedings, assessed under Article 132(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) or under Article 132(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax?
2.Does the applicability of Article 132(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — if this provision is applicable — require that a confidential relationship exist between the doctor and the person being treated?
Language of the case: German
(1) OJ 2006 L 347, p. 1.
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