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
EN
(2021/C 19/22)
Language of the case: Portuguese
Applicant: Autoridade Tributária e Aduaneira
Defendant: Termas Sulfurosas de Alcafache, S.A.
May payments made in return for the service of opening, for each user, an individual file setting out the clinical history entitling the user to purchase ‘traditional thermal cure’ treatments be included within the concept of ‘closely related activities’, provided for in Article 132(1)(b) of the VAT Directive (1), and may they, as such, be regarded as being exempt from VAT?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
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Language of the case: Portuguese