C 109/10
EN
Official Journal of the European Union
7.3.2022
Operative part of the judgment 1.
The Court of Justice of the European Union does not have jurisdiction to answer the questions referred by the Fővárosi Törvényszék (Budapest High Court, Hungary) by decision of 29 June 2020 in so far as they concern practices of the tax authorities of a Member State relating to the monitoring and sanctioning of tax offences in the field of corporate tax; 2.
Article 2(3) and Article 31 of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article [50(2)(g) TFEU] on the annual accounts of certain types of companies, as amended by Directive 2003/51/EC of the European Parliament and of the Council of 18 June 2003 must be interpreted as not precluding a practice of the tax authorities of a Member State challenging the accounting entries of a company on the ground that they do not comply with the principles of completeness and independence of financial years, as set out in the legislation of that Member State, even though all the other accounting principles laid down by that legislation are complied with, where such non-compliance does not constitute an exceptional and necessary derogation to ensure compliance with the principle of true and fair view, which must be disclosed in the notes to the annual accounts and duly substantiated, together with a statement regarding its effect on the assets, liabilities, financial position and profit or loss.
(1)
OJ C 413, 7.12.2020.
Judgment of the Court (Seventh Chamber) of 13 January 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA (Case C-513/20) (1) (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(b) — Exemptions for certain activities in the public interest — Exemption of hospital and medical care — Closely related activities — Thermal treatment — Amount charged for compiling an individual file including the user’s clinical history) (2022/C 109/14) Language of the case: Portuguese Referring court Supremo Tribunal Administrativo
Parties to the main proceedings Appellant: Autoridade Tributária e Aduaneira Respondent: Termas Sulfurosas de Alcafache SA
Operative part of the judgment Article 132(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that an activity consisting in compiling an individual file, including the user’s clinical record, which entitles the user to purchase ‘traditional thermal cure’ medical care within a spa establishment, is liable to come within the exemption from value added tax provided for in that provision as an activity closely related to medical care, where those files set out data relating to the user’s state of health, planned and prescribed medical care as well as the manner in which that care is to be administered which must be consulted for the provision of care and to achieve the therapeutic objectives pursued.
That medical care and activities closely related to it must also be undertaken, under social conditions comparable with those applicable to bodies governed by public law, by a centre for medical treatment or diagnosis or by another duly recognised establishment of a similar nature within the meaning of Article 132(1)(b).
(1)
OJ C 19, 18.1.2021.