CELEX: 62017CN0700
Language: en
Date: 2017-12-14 00:00:00
Title: Case C-700/17: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 14 December 2017 — Finanzamt Kyritz v Wolf-Henning Peters

19.3.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 104/15
            
         Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 14 December 2017 — Finanzamt Kyritz v Wolf-Henning Peters
   (Case C-700/17)
   (2018/C 104/19)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Finanzamt Kyritz
   
      Defendant: Wolf-Henning Peters
   
      Questions referred
   
   
               1.
            
            
               Is the tax exemption for the provision of medical care by a specialist in clinical chemistry and laboratory diagnostics, in circumstances like those of the main proceedings, assessed under Article 132(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) or under Article 132(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax?
            
         
               2.
            
            
               Does the applicability of Article 132(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — if this provision is applicable — require that a confidential relationship exist between the doctor and the person being treated?
            
         
      (1)  OJ 2006 L 347, p. 1.