36The United Kingdom Government points out that the judgment in Case 122/87 Commission v Italy [1988] ECR 2685, in which the Court held that the exemption under Article 13A(1)(c) of the Sixth Directive does not cover veterinary treatment, says nothing about the field of application of that article to human health. Case C-145/96 von Hoffmann [1997] ECR I-4857, concerning the application of VAT to an arbitrator's services, raised entirely different questions from those raised by this case.
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