CELEX: 62015CN0555
Language: en
Date: 2015-10-28 00:00:00
Title: Case C-555/15: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Leiria (Portugal) lodged on 28 October 2015 — Bernard Jean Marie Gabarel v Fazenda Pública

18.1.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 16/20
            
         Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Leiria (Portugal) lodged on 28 October 2015 — Bernard Jean Marie Gabarel v Fazenda Pública
   (Case C-555/15)
   (2016/C 016/25)
   Language of the case: Portuguese
   
      Referring court
   
   Tribunal Administrativo e Fiscal de Leiria
   
      Parties to the main proceedings
   
   
      Applicant: Bernard Jean Marie Gabarel
   
      Defendant: Fazenda Pública
   
      Questions referred
   
   
               A.
            
            
               For the purposes of the interpretation of Article 132(1)(c) of Council Directive 2006/112/EC (1) of 28 November 2006, should non-conventional therapies, in particular osteopathy, be regarded as paramedical activities?
            
         
               B.
            
            
               Must a taxable person who is authorised under national law to practise a paramedical activity, namely physiotherapy, but who in the context of his professional health activity uses either indistinctly or complementarily both therapies characteristic of physiotherapy and therapies characteristic of osteopathy be regarded, for the purposes of Article 132(1)(c) of Council Directive 2006/112/EC and, consequently, for the purposes of Article 9 of the CIVA [(Code on VAT)], as a professional who, overall, carries out a paramedical activity which is, accordingly, exempt from VAT?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).