Judgment of the Court (Sixth Chamber) of 18 September 2019.#Finanzamt Kyritz v Wolf-Henning Peters.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) and (c) – Exemptions – Hospitalization and medical care – Personal care services provided within the framework of the exercise of medical and paramedical professions – Absence of report of trust between the healthcare provider and the patient.#Case C-700/17.

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Official record CELEX 62017CJ0700_SUM from European Union at Court of Justice of the European Union. Dated 18 September 2019. Status: decided.

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• Arrêt de la Cour (sixième chambre) du 18 septembre 2019.#Finanzamt Kyritz contre Wolf-Henning Peters.#Renvoi préjudiciel – Fiscalité – Système commun de la taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 132, paragraphe 1, sous b) et c) – Exonérations – Hospitalisation et soins médicaux – Prestations de soins à la personne effectuées dans le cadre de l’exercice des professions médicales et paramédicales – Absence de rapport de confiance entre le prestataire de soins et le patient.#Affaire C-700/17.

  judgment · FR · 18 September 2019

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