CELEX: 62015CB0555
Language: en
Date: 2016-04-14 00:00:00
Title: Case C-555/15: Order of the Court (Eighth Chamber) of 14 April 2016 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Leiria- Portugal) — Bernard Jean Marie Gabarel v Fazenda Pública Request for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Provision of medical care in the exercise of the medical and paramedical professions — Physiotherapy — Osteopathy

1.8.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 279/8
            
         Order of the Court (Eighth Chamber) of 14 April 2016 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Leiria- Portugal) — Bernard Jean Marie Gabarel v Fazenda Pública
   (Case C-555/15) (1)
   
   (Request for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Exemptions - Provision of medical care in the exercise of the medical and paramedical professions - Physiotherapy - Osteopathy)
   (2016/C 279/12)
   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
   
      Operative part of the order
   
   Article 132(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a physiotherapist who, in the context of his professional health activity, uses, either indistinctly or complementarily, both therapies characteristic of physiotherapy and therapies characteristic of osteopathy must be exempt from value added tax not only with regard to the former therapies, but also with regard to the latter, where the exclusion of the therapies characteristic of osteopathy from the exercise of paramedical professions for the purposes of an exemption from value added tax exceeds the scope of the discretion granted to Member States by that provision.
   
      (1)  OJ C 16, 18.1.2016