Judgment of the Court (Fifth Chamber) of 20 November 2003 in Case C-307/01 (Reference for a preliminary ruling from the Duties Tribunal, London): Peter d'Ambrumenil, Dispute Resolution Services Ltd v Commissioners of Customs and Excise (Sixth VAT Directive — Exemption for medical care provided in the exercise of the medical and paramedical professions)
Date: 2004-01-10
Institutions: Court of Justice
Subjects: VAT, approximation of laws, interpretation of the law, physician, provision of services

C 7/10

EN

Official Journal of the European Union

10.1.2004

1. Declares that, by failing to transpose Articles 5(1) to (4),
11(1), (2) and (3) and 19(2) and (3) of Directive 90/220/
EEC of 23 April 1990 on the deliberate release into the
environment of genetically modified organisms, as amended by
Commission Directive 97/35/EC of 18 June 1997 adapting
to technical progress for the second time Directive 90/220, the
French Republic has failed to fulfil its obligations under that
directive.

2. Dismisses the remainder of the application.

3. Orders the French Republic to pay the costs.

(1) OJ C 259 of 15.9.2001.

of the Fifth Chamber, D.A.O. Edward and A. La Pergola,
Judges; C. Stix-Hackl, Advocate General; L. Hewlett, Principal
Administrator, for the Registrar, has given a judgment on
20 November 2003, in which it has ruled:

1. Article 13A(1)(c) of Sixth Council Directive 77/388/EEC of
17 May 1977 on the harmonisation of the laws of the Member
States relating to turnover taxes — Common system of value
added tax: uniform basis of assessment, is to be interpreted as
meaning that the exemption from VAT under that provision
applies to medical services consisting of:

— conducting medical

examinations of

individuals

for

employers or insurance companies,

— the taking of blood or other bodily samples to test for the
presence of viruses, infections or other diseases on behalf
of employers or insurers, or

— certification of medical fitness, for example, as to fitness

to travel,

JUDGMENT OF THE COURT

where those services are intended principally to protect the
health of the person concerned.

(Fifth Chamber)

of 20 November 2003

2.

The said exemption does not apply to the following services,
performed in the exercise of the medical profession:

in Case C-307/01 (Reference for a preliminary ruling
from the Duties Tribunal, London): Peter d’Ambrumenil,
Dispute Resolution Services Ltd v Commissioners of
Customs and Excise (1)

(Sixth VAT Directive — Exemption for medical care provided
in the exercise of the medical and paramedical professions)

(2004/C 7/15)

(Language of the case: English)

In Case C-307/01: Reference to the Court under Article 234
EC by the VAT and Duties Tribunal, London (United Kingdom),
for a preliminary ruling in the proceedings pending before that
tribunal between Peter d’Ambrumenil, Dispute Resolution
Services Ltd and Commissioners of Customs and Excise, on
the interpretation of Article 13A(1)(c) of Sixth Council Direc-
tive 77/388/EEC of 17 May 1977 on the harmonisation of the
laws of the Member States relating to turnover taxes —
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1), the Court (Fifth Chamber),
composed of: A. Rosas (Rapporteur), acting for the President

— giving certificates as to a person’s medical condition for

purposes such as entitlement to a war pension,

— medical examinations conducted with a view to the
preparation of an expert medical report regarding issues of
liability and the quantification of damages for individuals
contemplating personal injury litigation,

— the preparation of medical reports following examinations
referred to in the previous indent and medical reports
based on medical notes without conducting a medical
examination,

— medical examinations conducted with a view to the
preparation of expert medical reports regarding pro-
fessional medical negligence for individuals contemplating
litigation,

— the preparation of medical reports following examinations
referred to in the previous indent and medical reports
based on medical notes without conducting a medical
examination.

(1) OJ C 317 of 10.11.2001.