Opinion of the Advocate General — ECLI:EU:C:2000:55
Date: 2000-01-27
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Austria

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 for medical 
care provided in the exercise of the medical and paramedical professions — Medical care 
consisting in establishing the genetic affinity of individuals through biological tests — 
Taxable nature 
(Council Directive 77/388, Art. 13A(1)(c)) 
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SUMMARY — CASE C-384/98 
Article 13A(1)(c) of Sixth Directive 77/388, 
on the exemption from value added tax for 
medical care provided in the exercise of 
medical and paramedical professions, is to 
be interpreted as meaning that it does not 
apply to medical services consisting, not in 
providing care to persons by diagnosing 
and treating a disease or any other health 
disorder, but in establishing the genetic 
affinity of individuals through biological 
tests. 
(see para. 22 and operative part) 
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