19It follows from a literal interpretation of Article 132(1)(c) of Directive 2006/112, that, in order to be exempt, services must satisfy two conditions, namely, first, they must constitute medical care services and, secondly, they must be carried out in the exercise of the medical and paramedical professions as defined by the Member State concerned (see, to that effect, judgments of 10 September 2002, Kügler, C‑141/00, EU:C:2002:473, paragraph 27, and of 27 April 2006, Solleveld and van den Hout-van Eijnsbergen, C‑443/04 and C‑444/04, EU:C:2006:257, paragraph 23).
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