Judgment_paragraph 36 · Future Health Technologies Ltd v The Commissioners for Her Majesty’s Revenue and Customs (C-86/09)

36As regards medical services, it is apparent from the case-law that Article 13A(1)(b) of the Sixth Directive covered all services supplied in a hospital environment while Article 13A(1)(c) thereof covered medical services provided outside such a framework, both at the private address of the person providing the care and at the patient’s home or at any other place (see, to that effect, Case C-141/00 Kügler [2002] ECR I-6833, paragraph 36). It follows that Article 13A(1)(b) and (c) of the Sixth Directive, which had separate fields of application, were intended to regulate all exemptions of medical services in the strict sense (see Kügler, paragraph 36, and Case C-106/05 L.u.P. [2006] ECR I-5123, paragraph 26).

Future Health Technologies Ltd v The Commissioners for Her Majesty’s Revenue and Customs (C-86/09)

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