Judgment_paragraph 23 · H. A. Solleveld and J. E. van den Hout-van Eijnsbergen v Staatssecretaris van Financiën (C-443/04, C-444/04)

23According to a literal interpretation of Article 13A(1)(c) of the Sixth Directive, the practitioner must satisfy two conditions to benefit from the exemption laid down in that provision, which are, first, that he must provide ‘medical care’ and, second, that this must be carried out ‘in the exercise of the medical and paramedical professions as defined by the Member State concerned’.