Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon (C-394/04, C-395/04)

Judgment of 1 Dec 2005

law://eu/cjeu/2004/c-394-04/para_26@2026-11-12

26That finding is confirmed, as is correctly maintained by those governments that submitted observations, by the first indent of Article 13A(2)(b) of that directive, according to which the Member States are not to exempt the supply of services envisaged, inter alia, in Article 13A(1)(b) if they are not essential to the transactions exempted. As the Advocate General noted at points 30 to 32 of his Opinion, that provision, which is binding on the Member States, lays down conditions which must be taken into account for the interpretation of the various exemptions referred to therein, which, like that provided for in Article 13A(1)(b), relate to the supply of services or goods which are ‘closely related’ or ‘closely linked’ to an activity in the public interest.

Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon (C-394/04, C-395/04)

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