Judgment_paragraph 46 · VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v X BV and Nobel Biocare Nederland BV (C-144/13, C-154/13, C-160/13)

46The exemption of the supply of dental prostheses made by dentists and dental technicians is intended to ensure that the supply of health-related products does not become inaccessible by reason of the increased costs of those products if their supply were subject to VAT (see, concerning Article 13A(1)(b) of the Sixth Directive, now Article 132(1)(b) of the VAT Directive, judgment in Commission v France, C‑76/99, EU:C:2001:12, paragraph 23).