Judgment;Summary — ECLI:EU:C:2019:753
Date: 2019-09-18
Language of the case: German
Court formation: Sixth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Germany

Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 14 December 2017 — Finanzamt Kyritz v Wolf-Henning Peters (Case C700/17) Language of the case: German Referring court Bundesfinanzhof Parties to the main proceedings Applicant: Finanzamt Kyritz Defendant: Wolf-Henning Peters Questions referred 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 or under Article 132(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax?1 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? ____________ 1 OJ 2006 L 347, p. 1.