25However, that discretion is not unlimited, in that the Member States must take into account, first, the objective pursued by that provision, which is to ensure that the exemption applies only to medical care provided by practitioners with the required professional qualifications and, secondly, the principle of fiscal neutrality (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 31, 36 and 37).
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