27To that end, it will be for the referring court to determine whether those consultations have a therapeutic purpose, as that is the determining factor in whether the provision of a medical service must be exempt from VAT (see, to that effect, judgments of 20 November 2003, Unterpertinger, C‑212/01, EU:C:2003:625, paragraphs 40 and 42, and of 27 April 2006, Solleveld and van den Hout-van Eijnsbergen, C‑443/04 and C‑444/04, EU:C:2006:257, paragraph 24 and the case-law cited).
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