CELEX: 62019CA0581
Language: en
Date: 2021-03-04 00:00:00
Title: Case C-581/19: Judgment of the Court (Third Chamber) of 4 March 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Frenetikexito — Unipessoal Lda v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supplies subject to VAT — Exemptions — Article 132(1)(c) — Provision of medical care in the exercise of the medical and paramedical professions — Nutrition monitoring and advice — Sports, physical well-being and fitness activities — Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies — Criteria)

3.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 163/7
            
         
      Judgment of the Court (Third Chamber) of 4 March 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Frenetikexito — Unipessoal Lda v Autoridade Tributária e Aduaneira
      (Case C-581/19) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 2(1)(c) - Supplies subject to VAT - Exemptions - Article 132(1)(c) - Provision of medical care in the exercise of the medical and paramedical professions - Nutrition monitoring and advice - Sports, physical well-being and fitness activities - Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies - Criteria)
      (2021/C 163/08)
      Language of the case: Portuguese
      
         Referring court
      
      Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
      
         Parties to the main proceedings
      
      
         Applicant: Frenetikexito — Unipessoal Lda
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Operative part of the judgment
      
      Council Directive 2006/112 of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, subject to verification by the referring court, a nutrition monitoring service provided by a certified and authorised professional in sports facilities, potentially in the context of programmes that also include physical well-being and fitness services, constitutes a separate and independent supply of services and is not capable of falling under the exemption laid down in Article 132(1)(c) of that directive.
      
         (1)  OJ C 383, 11.11.2019.