CELEX: C2005/106/09
Language: en
Date: 2005-04-30 00:00:00
Title: Judgment of the Court (Second Chamber) of 3 March 2005 in Case C-172/03 Reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria) Wolfgang Heiser v Finanzamt Innsbruck (VAT — Exemption for medical care provided in the exercise of the profession of medical practitioner — Adjustment of deductions)

30.4.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 106/5
            
         
      JUDGMENT OF THE COURT
   
   (Second Chamber)
   of 3 March 2005
   in Case C-172/03 Reference for a preliminary ruling from the Verwaltungsgerichtshof (Austria) Wolfgang Heiser v Finanzamt Innsbruck (1)
   
   (VAT - Exemption for medical care provided in the exercise of the profession of medical practitioner - Adjustment of deductions)
   (2005/C 106/09)
   Language of the case: German
   In Case C-172/03: reference for a preliminary ruling under Article 234 EC from the Verwaltungsgerichtshof (Austria), made by decision of 31 March 2003, received at the Court on 14 April 2003, in the proceedings pending before that court between Wolfgang Heiser and Finanzamt Innsbruck — the Court: (Second Chamber) composed of C.W.A. Timmermans (Rapporteur), President of the Chamber, C. Gulmann, R. Schintgen, J. Makarczyk and J. Klučka, Judges; A. Tizzano, Advocate General, K. Sztranc, Administrator, for the Registrar, gave a judgment on 3 March 2005, the operative part of which is as follows:
   
                
            
            
               Article 92 of the Treaty (now, after amendment, Article 87 EC) must be interpreted as meaning that a rule, such as that laid down by Paragraph XIV(3) of Federal Law 21/1995, as amended by Federal Law 756/1996, providing that the changeover for medical practitioners from taxable to exempt status for the purposes of VAT does not, in relation to goods that continue to be used in the business, entail the reduction of input tax already deducted that is prescribed by Article 20 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, must be classified as State aid.
            
         
      (1)  OJ C 158 of 5.7.2003.