Judgment of the Court of Justice (Sixth Chamber) of September 18, 2019.#Kyritz tax office v. Wolf-Henning Peters.#Preliminary ruling - Taxation - Common system of value added tax - Directive 2006/112/EC - Article 132(1)(b) and (c) - Exemptions - Hospital treatment and medical treatment - Medical treatment in the field of human medicine, which is carried out in the context of the practice of medicine and doctor-like professions - No relationship of trust between the treating person and the patient.#Case C-700/17.

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Official record CELEX 62017CJ0700 from European Union at Court of Justice of the European Union. Dated 18 September 2019. Status: decided.

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• Urteil des Gerichtshofs (Sechste Kammer) vom 18. September 2019.#Finanzamt Kyritz gegen Wolf-Henning Peters.#Vorlage zur Vorabentscheidung – Steuerwesen – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Art. 132 Abs. 1 Buchst. b und c – Befreiungen – Krankenhausbehandlungen und ärztliche Heilbehandlungen – Heilbehandlungen im Bereich der Humanmedizin, die im Rahmen der Ausübung der ärztlichen und arztähnlichen Berufe durchgeführt werden – Kein Vertrauensverhältnis zwischen dem Behandelnden und dem Patienten.#Rechtssache C-700/17.

  judgment · DE · 18 September 2019

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