D v W: ECJ 24 Oct 2000

The fact that a service was provided by a doctor did not mean of itself that it came within Art 13 of the Directive. The test was whether the service was part a provision of care by diagnosing and treating some diseases or disorder. The carrying out of investigations to establish genetic differences, which was to provide evidence in paternity proceedings in a court was not part of such a process, and so did not attract exemption from VAT.


Times 24-Oct-2000, C-384/98


Sixth Council Directive 77/388/EC on the harmonisation of laws of the member states relating to turnover taxes; common system of value added tax Art 13

VAT, European

Updated: 19 May 2022; Ref: scu.79768