CELEX: 62012CN0091
Language: en
Date: 2012-02-17 00:00:00
Title: Case C-91/12: Reference for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 17 February 2012 — Skatteverket v PFC Clinic AB

21.4.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 118/19
            
         Reference for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 17 February 2012 — Skatteverket v PFC Clinic AB
   (Case C-91/12)
   2012/C 118/31
   Language of the case: Swedish
   
      Referring court
   
   Högsta förvaltningsdomstolen
   
      Parties to the main proceedings
   
   
      Appellant: Skatteverket
   
      Respondent: PFC Clinic AB
   
      Questions referred
   
   
               1.
            
            
               Is Article 132(1)(b) and (c) of the VAT Directive (1) to be interpreted as meaning that the stated exemption from taxation covers services such as those at issue in the present case and which consist of:
               
                           (a)
                        
                        
                           cosmetic surgery,
                        
                     
                           (b)
                        
                        
                           cosmetic treatments?
                        
                     
         
               2.
            
            
               Does it affect that assessment if the surgery or treatments are carried out with the purpose of preventing or treating sicknesses, physical impairments or injuries?
            
         
               3.
            
            
               If due account is to be taken of the purpose, can the patient’s understanding of the purpose of the intervention be taken into consideration?
            
         
               4.
            
            
               Is it of any importance to the assessment whether the intervention is carried out by licensed medical professionals, or that such professionals decide on its purpose?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, p. 1).