Judgment_paragraph 23 · Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira (C-581/19)

23In the present case, the provision in question must be interpreted in the light of the context in which it is used and of the aims and scheme of Directive 2006/112, with particular regard to the underlying purpose of the exemption which it establishes (see, to that effect, judgment of 13 March 2014, ATP PensionService, C‑464/12, EU:C:2014:139 paragraph 61 and the case-law cited). Thus, the wording of Article 132(1)(c) of that directive, that is ‘the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned’, does not cover services supplied in a hospital environment, centres for medical treatment or diagnosis and other establishments of a similar nature, exempted under Article 132(1)(b) of that directive, but the medical and paramedical service supplied outside that context, both at the private address of the person providing the care and at the patient’s home or at any other place (see, to that effect, judgments of 10 September 2002, Kügler, C‑141/00, EU:C:2002:473, paragraph 36, and of 10 June 2010, Future Health Technologies, C‑86/09, EU:C:2010:334, paragraph 36).