Judgment_paragraph 29 · H. A. Solleveld and J. E. van den Hout-van Eijnsbergen v Staatssecretaris van Financiën (C-443/04, C-444/04)

29Under these circumstances, it is for each Member State to define, in its own domestic law, the paramedical professions in the context of which medical care is exempt from VAT, pursuant to Article 13A(1)(c) of the Sixth Directive. The Court has already held that that provision confers discretion on the Member States in this respect (Case C-45/01Dornier [2003] ECR I-12911, paragraph 81.)