35It is apparent from the case-law relating to the characterisation of an operator as ‘of a similar nature’ to a hospital or a centre for medical treatment or diagnosis within the meaning of Article 13(A)(1)(b) of the Sixth Directive that, in particular, the concept of ‘establishment’ suggests the existence of an individualised entity performing a particular function (see judgment in Gregg, C‑216/97, EU:C:1999:390, paragraph 18). The Court has also held that a laboratory governed by private law and undertaking diagnostic medical tests must be regarded as being an establishment ‘of a similar nature’ to ‘hospitals’ and ‘centres for medical treatment or diagnosis’ within the meaning of that provision since diagnostic medical tests, in the light of their therapeutic purpose, come within the concept of ‘medical care’ as referred to in that provision (see judgments in L.u.P., C‑106/05, EU:C:2006:380, paragraphs 18 and 35, and CopyGene, C‑262/08, EU:C:2010:328, paragraph 60).
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