CELEX: C2004/007/15
Language: en
Date: 2004-01-10 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 20 November 2003 in Case C-307/01 (Reference for a preliminary ruling from the Duties Tribunal, London): Peter d'Ambrumenil, Dispute Resolution Services Ltd v Commissioners of Customs and Excise (Sixth VAT Directive — Exemption for medical care provided in the exercise of the medical and paramedical professions)

C 7/10                  EN                          Official Journal of the European Union                                             10.1.2004
1.    Declares that, by failing to transpose Articles 5(1) to (4),          of the Fifth Chamber, D.A.O. Edward and A. La Pergola,
      11(1), (2) and (3) and 19(2) and (3) of Directive 90/220/             Judges; C. Stix-Hackl, Advocate General; L. Hewlett, Principal
      EEC of 23 April 1990 on the deliberate release into the               Administrator, for the Registrar, has given a judgment on
      environment of genetically modified organisms, as amended by          20 November 2003, in which it has ruled:
      Commission Directive 97/35/EC of 18 June 1997 adapting
      to technical progress for the second time Directive 90/220, the
      French Republic has failed to fulfil its obligations under that       1.   Article 13A(1)(c) of Sixth Council Directive 77/388/EEC of
      directive.                                                                 17 May 1977 on the harmonisation of the laws of the Member
                                                                                 States relating to turnover taxes — Common system of value
2.    Dismisses the remainder of the application.                                added tax: uniform basis of assessment, is to be interpreted as
                                                                                 meaning that the exemption from VAT under that provision
                                                                                 applies to medical services consisting of:
3.    Orders the French Republic to pay the costs.
                                                                                 —     conducting medical examinations of individuals for
                                                                                       employers or insurance companies,
(1) OJ C 259 of 15.9.2001.
                                                                                 —     the taking of blood or other bodily samples to test for the
                                                                                       presence of viruses, infections or other diseases on behalf
                                                                                       of employers or insurers, or
                                                                                 —     certification of medical fitness, for example, as to fitness
                                                                                       to travel,
                 JUDGMENT OF THE COURT                                           where those services are intended principally to protect the
                                                                                 health of the person concerned.
                          (Fifth Chamber)                                   2.   The said exemption does not apply to the following services,
                                                                                 performed in the exercise of the medical profession:
                      of 20 November 2003
                                                                                 —     giving certificates as to a person’s medical condition for
                                                                                       purposes such as entitlement to a war pension,
in Case C-307/01 (Reference for a preliminary ruling
from the Duties Tribunal, London): Peter d’Ambrumenil,
                                                                                 —     medical examinations conducted with a view to the
Dispute Resolution Services Ltd v Commissioners of
                                                                                       preparation of an expert medical report regarding issues of
                      Customs and Excise (1)
                                                                                       liability and the quantification of damages for individuals
                                                                                       contemplating personal injury litigation,
(Sixth VAT Directive — Exemption for medical care provided
 in the exercise of the medical and paramedical professions)                     —     the preparation of medical reports following examinations
                                                                                       referred to in the previous indent and medical reports
                                                                                       based on medical notes without conducting a medical
                            (2004/C 7/15)                                              examination,
                    (Language of the case: English)                              —     medical examinations conducted with a view to the
                                                                                       preparation of expert medical reports regarding pro-
                                                                                       fessional medical negligence for individuals contemplating
                                                                                       litigation,
In Case C-307/01: Reference to the Court under Article 234                       —     the preparation of medical reports following examinations
EC by the VAT and Duties Tribunal, London (United Kingdom),                            referred to in the previous indent and medical reports
for a preliminary ruling in the proceedings pending before that                        based on medical notes without conducting a medical
tribunal between Peter d’Ambrumenil, Dispute Resolution                                examination.
Services Ltd and Commissioners of Customs and Excise, on
the interpretation of Article 13A(1)(c) of Sixth Council Direc-
tive 77/388/EEC of 17 May 1977 on the harmonisation of the
laws of the Member States relating to turnover taxes —                      (1) OJ C 317 of 10.11.2001.
Common system of value added tax: uniform basis of assess-
ment (OJ 1977 L 145, p. 1), the Court (Fifth Chamber),
composed of: A. Rosas (Rapporteur), acting for the President