Opinion of the Advocate General — ECLI:EU:C:2000:289
Date: 2000-05-25
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Action for failure to fulfil obligations - successful
Origin: France

Summary of the Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Exemptions provided for by the Sixth Directive — Exemption of 
hospital and medical care and closely related activities — Concept of 'closely related 
activities' — Transmission of samples for the purpose of medical analysis — Inclusion 
(Council Directive 77/388, Art. 13(A)(1)(b)) 
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SUMMARY — CASE C-76/99 
A Member State which levies value added 
tax on fixed allowances for the transmis­
sion of samples for the purpose of medical 
analysis fails to fulfil its obligations under 
Article 13(A)(1)(b) of Sixth Directive 
77/388 on the harmonisation of the laws 
of the Member States relating to turnover 
taxes. 
For the purpose of any possible exemption 
from value added tax under the above-
mentioned Article 13, on the exemption of 
hospital and medical care and closely 
related activities, for the act of transmitting 
medical samples, it is appropriate to have 
regard to the purpose for which those 
samples are taken. Thus, where a duly 
authorised health-care worker orders, for 
the purpose of making his diagnosis and 
with a therapeutic aim, that his patient 
should undergo an analysis, the transmis­
sion of the sample, which logically takes 
place between the taking of the sample and 
the analysis itself, must be regarded as 
closely related to the analysis and must 
therefore be exempt from value added tax. 
(see para. 24 and operative part) 
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