CELEX: 62012CA0366
Language: en
Date: 2014-03-13 00:00:00
Title: Case C-366/12: Judgment of the Court (Third Chamber) of 13 March 2014 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Request for a preliminary ruling  — Sixth VAT Directive  — Exemptions  — Article 13A(1)(b)  — Supply of goods  — Supply of cytostatic drugs for the treatment of outpatients  — Services provided by different taxable persons  — Article 13A(1)(c)  — Provision of medical care  — Drugs prescribed by a doctor working in an independent capacity in a hospital  — Closely related activities  — Services ancillary to the provision of medical care  — Activities physically and economically indissociable)

5.5.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 135/4
            
         Judgment of the Court (Third Chamber) of 13 March 2014 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Dortmund-West v Klinikum Dortmund gGmbH
   (Case C-366/12) (1)
   
   ((Request for a preliminary ruling - Sixth VAT Directive - Exemptions - Article 13A(1)(b) - Supply of goods - Supply of cytostatic drugs for the treatment of outpatients - Services provided by different taxable persons - Article 13A(1)(c) - Provision of medical care - Drugs prescribed by a doctor working in an independent capacity in a hospital - Closely related activities - Services ancillary to the provision of medical care - Activities physically and economically indissociable))
   2014/C 135/04
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Finanzamt Dortmund-West
   
      Defendant: Klinikum Dortmund gGmbH
   
      Re:
   
   Request for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 13A(1)(b) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes (OJ 1977 L 145, p. 1) — Concept of activities closely related to hospital and medical care — Activity not constituting a service within the meaning of Article 6 of the directive — Activity carried out by a taxable person other than the person who provides the hospital or medical care — Activity closely related to medical care which is not exempt.
   
      Operative part of the judgment
   
   A supply of goods, such as the cytostatic drugs at issue in the main proceedings, prescribed in the course of outpatient cancer treatment by doctors working in an independent capacity in a hospital, may not be exempt from value added tax under Article 13A(1)(c) of the 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, as amended by Council Directive 2005/92/EC of 12 December 2005, unless that supply is physically and economically indissociable from the principal supply of medical care, which it is for the referring court to determine.
   
      (1)  OJ C 366, 24.11.2012.