Judgment_paragraph 46 · H. A. Solleveld and J. E. van den Hout-van Eijnsbergen v Staatssecretaris van Financiën (C-443/04, C-444/04)

46In that respect, the referring court will be able to take into account, in particular, the fact that the applicant in the main proceedings has a teaching diploma and that the psychotherapy treatments which she carried out during the relevant tax years took place within a statutory framework, under the control of the Public Health Inspectorate and in accordance with conditions set out in specific legislation, respect of which is attested to by entry in a register provided for that purpose, these circumstances being such as to ensure that she had, for the exercise of her activities, the required professional qualifications.