8.9.2014

EN

Official Journal of the European Union

C 303/31

(Case C-334/14)

2014/C 303/39

Language of the case: French

Referring court

Parties to the main proceedings

Applicant: Belgian State

Defendant: Ms Nathalie De Fruytier

Questions referred

1.Do points (b) and (c) of Article 13(A)(1) of the Sixth VAT directive mean that the transportation of samples and organs, for the purposes of medical analysis or medical or therapeutic care, by a third party who is self-employed and whose services are covered by the reimbursement made by the social security system to clinics and laboratories, are not exempt from VAT as services closely related to medical services, namely, as services intended to diagnose, treat and, in so far as is possible, cure diseases or health disorders?

2.Can the activity of transporting samples and organs for the purposes of medical analysis or medical or therapeutic care, carried out by a third party who is self-employed and whose services are covered by the reimbursement made by the social security system to clinics and laboratories for medical analysis, qualify for the exemption from VAT provided for in Article 13(A)(1)(b) and (c) of the Sixth VAT directive?

3.Must the concept of other duly recognised establishments of a similar nature, referred to in Article 13(A)(1)(b) of the Sixth Directive, be interpreted as covering private companies whose services consist in the transportation of human samples for the purposes of analysis essential to the therapeutic objectives of hospitals and centres for medical treatment?

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).