44In that regard, it follows from the Court’s case-law that, when considering whether to recognise, as being devoted to social wellbeing, bodies other than those governed by public law, it is for the national authorities, acting in accordance with EU law and subject to review by the national courts, to take various factors into account. These may include the existence of specific provisions, be they national or regional, legislative or administrative, or tax or social security provisions; the public interest nature of the activities of the taxable person concerned; the fact that other taxable persons carrying on the same activities already enjoy similar recognition; and the fact that the costs of the supplies in question may be largely met by health insurance schemes or by other social security bodies, in particular where private operators have contractual relations with those bodies (see, to that effect, judgments of 10 September 2002, Kügler, C‑141/00, EU:C:2002:473, paragraph 58, and of 21 January 2016, Les Jardins de Jouvence, C‑335/14, EU:C:2016:36, paragraph 35).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.