24In those circumstances, in order, in particular, to ensure the correct and straightforward application of the exemption provided for in Article 132(1)(c) of Directive 2006/112, the Member States have discretion to define the professions in the context of which medical care is exempt from VAT and, in particular, to define the qualifications required to carry out those professions (see, to that effect, judgment of 27 April 2006, Solleveld and van den Hout-van Eijnsbergen, C‑443/04 and C‑444/04, EU:C:2006:257, paragraphs 29, 30 and 32).
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