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European Union
Commission of the European Communities v French Republic (C-76/99)
Judgment
Substance
22

Commission of the European Communities v French Republic (C-76/99)

Judgment of 11 Jan 2001law://eu/cjeu/1999/c-76-99/para_22@2026-11-11

22It must be pointed out, second, that Article 13(A)(1)(b) of the Sixth Directive does not include any definition of the concept of activities ‘closely related’ to hospital and medical care.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-76/99 · ECLI:EU:C:2001:12
Decided: 11 Jan 2001
Procedure: Infringement action
Applicant: Commission of the European Communities
Defendant: French Republic
Rapporteur: F. Macken
Advocate General: N. Fennelly
Bench: 2 judges
R. Schintgen, F. Macken
Language: French
Official: CURIA · EUR-Lex 61999CJ0076

Topics

Value added tax

History · 1 version

11 Jan 2001Reading

Connections

Cited by 13: Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA (C-513/20)2 provisions; Michael Winterhoff v Finanzamt Ulm and Jochen Eisenbeisvv Bundeszentralamt für Steuern (C-4/18, C-5/18); État belge v Nathalie De Fruytier (C-334/14)2 provisions; VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v X BV and Nobel Biocare Nederland BV (C-144/13, C-154/13, C-160/13); Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (C-366/12)2 provisions; CopyGene A/S v Skatteministeriet (C-262/08)2 provisions; Future Health Technologies Ltd v The Commissioners for Her Majesty’s Revenue and Customs (C-86/09)2 provisions; Navicon SA v Administración del Estado (C-97/06)2 provisions; Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën (C-434/05)2 provisions; VDP Dental Laboratory NV v Staatssecretaris van Financiën (C-401/05)3 provisions; L.u.P. GmbH v Finanzamt Bochum-Mitte (C-106/05)2 provisions; Staatssecretaris van Financiën v Stichting Kinderopvang Enschede (C-415/04)2 provisions; Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon (C-394/04, C-395/04)2 provisions
Cites 5: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise (C-349/96); Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën (348/87); Commission of the European Communities v Kingdom of Spain (C-124/96); Vitor Manuel Mendes Ferreira and Maria Clara Delgado Correia Ferreira v Companhia de Seguros Mundial Confiança SA (C-348/98)