Judgment_paragraph 44 · Belgisch Syndicaat van Chiropraxie and Others v Ministerraad (C-597/17)

44In that regard, it is clear from the settled case-law of the Court that the EU legislature has merely provided Member States the option to apply a reduced rate of VAT to supplies of goods and services included in the categories set out in Annex III of Directive 2006/112, and therefore that it is for the Member States to determine more precisely which of those supplies of goods and services the reduced rate is to apply to (see, to that effect, judgments of 11 September 2014, K, C‑219/13, EU:C:2014:2207, paragraph 23, and of 9 November 2017, AZ, C‑499/16, EU:C:2017:846, paragraph 23).