22According to the Court's case-law, the criterion for drawing a clear distinction between those two tax exemptions is less the nature of the service than the place where it is provided. Article 13A(1)(b) of the Sixth Directive exempts services encompassing a range of medical care in establishments pursuing social purposes such as the protection of human health, whereas letter (c) of the same provision exempts services provided outside hospitals, be they provided at the service provider's private residence, the patient's residence or at any other location (see, to that effect, Case 353/85 Commission v United Kingdom [1988] ECR 817, paragraphs 32 and 33; Kügler, paragraphs 35 and 36; and Case C-45/01 Dornier [2003] ECR I-12911, paragraph 47).
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