Judgment_paragraph 37 · Skatteverket v PCF Clinic AB (C-91/12)

37In order to give a complete answer to the questions referred, it must be recalled that, in order to determine whether services such as those at issue in the main proceedings are exempt from VAT, pursuant to Article 132(1)(b) or (c) of the VAT Directive, account must be taken of all the requirements laid down in Article 132(1)(b) or (c) and of the other relevant provisions of Title IX, Chapters 1 and 2 thereof (see by analogy, in particular, Case C-262/08 CopyGene [2010] ECR I-5053, paragraph 37), and not simply of the issue of whether such services fall within the concepts of ‘medical care’ and ‘the provision of medical care’ within the meaning of Article 132(1)(b) and (c) of that directive.