57As regards the objective pursued by Article 132(1)(b) of the VAT Directive, it should be borne in mind that that provision aims in particular to reduce the cost of medical care and to make that care more accessible to individuals (judgment of 6 November 2003, Dornier, C‑45/01, EU:C:2003:595, paragraph 43), which also entails the accessibility of high-quality care.
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