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European Union
Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen (C-45/01)
Judgment
Questions referred for a preliminary r…
The first question
The term of medical care
—Findings of the Court
44

Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen (C-45/01)

Judgment of 6 Nov 2003law://eu/cjeu/2001/c-45-01/para_44@2026-11-10

44It must also be borne in mind that the principle of fiscal neutrality precludes, inter alia, economic operators carrying on the same activities from being treated differently as far as the levying of VAT is concerned (Kügler, cited above, paragraph 30).

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-45/01 · ECLI:EU:C:2003:595
Decided: 6 Nov 2003
Procedure: Preliminary reference
Applicant: Christoph-Dornier-Stiftung für Klinische Psychologie
Defendant: Finanzamt Gießen
Rapporteur: Rosas
Advocate General: C. Stix-Hackl
Bench: 1 judges
P. Jann
Language: German
Official: CURIA · EUR-Lex 62001CJ0045

Topics

Value added tax

History · 1 version

6 Nov 2003Reading

Connections

Interprets 1: 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
Cited by 14: I GmbH v Finanzamt H (C-228/20)2 provisions; Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA (C-513/20); Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (C-366/12)2 provisions; Skatteverket v PCF Clinic AB (C-91/12)2 provisions; Finanzamt Steglitz v Ines Zimmermann (C-174/11)2 provisions; Future Health Technologies Ltd v The Commissioners for Her Majesty’s Revenue and Customs (C-86/09)2 provisions; CopyGene A/S v Skatteministeriet (C-262/08)2 provisions; European Commission v Kingdom of the Netherlands (C-79/09); JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs (C-363/05)2 provisions; Werner Haderer v Finanzamt Wilmersdorf (C-445/05)2 provisions; Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën (C-434/05)2 provisions; United Utilities plc v Commissioners of Customs & Excise (C-89/05)2 provisions; L.u.P. GmbH v Finanzamt Bochum-Mitte (C-106/05)2 provisions; H. A. Solleveld and J. E. van den Hout-van Eijnsbergen v Staatssecretaris van Financiën (C-443/04, C-444/04)
Cites 10: Ursula Becker v Finanzamt Münster-Innenstadt (C-8/81); Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin (C-141/00); Commission of the European Communities v French Republic (C-76/99); Sparekassernes Datacenter (SDC) v Skatteministeriet (C-2/95); D. v W (C-384/98); Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (C-353/85); IGI - Investimentos Imobiliários SA v Fazenda Pública (C-134/99); Finanzamt München III v Gerhard Mohsche (C-193/91); 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; Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen (C-45/01)