Case C-443/04: Reference for a preliminary ruling by the Hoge Raad der Nederlanden by order of that court of 15 October 2004 in the case of H. A. Solleveld against Inspecteur van de Belastingdienst — ondernemingen Amersfoort
Date: 2005-01-08
Institutions: Court of Justice
Subjects: VAT, health care, interpretation of the law, medical diagnosis, tax exemption

C 6/26

EN

Official Journal of the European Union

8.1.2005

Reference for a preliminary ruling by the Hoge Raad der
Nederlanden by order of that court of 15 October 2004 in
the case of H. A. Solleveld against Inspecteur van de Belas-
tingdienst — ondernemingen Amersfoort

(Case C-443/04)

(2005/C 6/49)

Must Article 13(A)(1)(c) of the Sixth Directive (1) be construed
as meaning that psychotherapeutic treatments provided by a
person carrying on a profession who satisfies the legal require-
ments for registration listed in paragraph 3.1, and is registered
in the Register of Psychotherapists, are exempt from VAT, even
where those interventions cannot be subsumed within the exer-
cise, by the person carrying out
those interventions, of a
medical or paramedical profession as defined by the Member
State concerned?

(Language of the case: Dutch)

(1) OJ L 145 of 13.6.1977, p. 1.

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Hoge Raad der Nederlanden
(Netherlands Supreme Court), Third Chamber (Netherlands) of
15 October 2004 received at the Court Registry on 20 October
2004, for a preliminary ruling in the case of H. A. Solleveld
against Inspecteur van de Belastingdienst — ondernemingen
Amersfoort on the following question:

Must Article 13(A)(1)(c) of the Sixth Directive (1) be construed
as meaning that exemption from VAT is conferred in respect of
interventions comprising the establishment of a diagnosis, the
provision of therapeutic advice and possible provision of treat-
ment, in the framework of the diagnostic treatment described
in paragraphs 3.1.2 and 3.1.3 above, even where those inter-
ventions cannot be subsumed within the exercise, by the
person carrying out those interventions, of a medical or para-
medical profession as defined by the Member State concerned?

(1) OJ L 145 of 16.6.1977, p. 1.

Reference for a preliminary ruling by the Hoge Raad der
Nederlanden by order of that court of 15 October 2004 in
the case of
J.E. van den Hout-van Ejnsbergen against
Inspecteur van de Belastingdienst — ondernemingen
Leiden

(Case C-444/04)

(2005/C 6/50)

(Language of the case: Dutch)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of the Hoge Raad der Nederlanden
(Netherlands Supreme Court), Third Chamber (Netherlands) of
15 October 2004 received at the Court Registry on 20 October
2004, for a preliminary ruling in the case of J.E. van den Hout-
van Ejnsbergen against Inspecteur van de Belastingdienst —
ondernemingen Leiden on the following question:

Reference for a preliminary ruling by the High Court of
Justice (England & Wales), Chancery Division, by order of
that court dated 13 October 2004, in the case of Test Clai-
mants in the FII Group Litigation against Commissioners
of Inland Revenue

(Case C-446/04)

(2005/C 6/51)

(Language of procedure: English)

Reference has been made to the Court of Justice of the Euro-
pean Communities by order of
Justice
(England & Wales), Chancery Division, dated 13 October 2004,
which was received at the Court Registry on 22 October 2004,
for a preliminary ruling in the case of Test Claimants in the FII
Group Litigation and Commissioners of Inland Revenue on the
following questions:

the High Court of

1. Is it contrary to Article 43 or 56 EC for a Member State to
keep in force and apply measures which exempt
from
corporation tax dividends received by a company resident in
that Member State (‘the resident company’) from other resi-
dent companies and which subject dividends received by the
resident
in other
Member States (‘non-resident companies’) to corporation tax
(after giving double taxation relief for any withholding tax
payable on the dividend and, under certain conditions, for
the underlying tax paid by the non-resident companies on
their profits in their country of residence)?

company from companies

resident