header-logo header-logo

VAT

03 May 2013
Issue: 7558 / Categories: Case law , Law digest , In Court
printer mail-detail

Skatteverket v PFC Clinic AB C-91/12, [2013] All ER (D) 192 (Apr)
 

Article 132(1)(b) and (c) of Council Directive (EC) 2006/112 (the VAT Directive) should be interpreted as meaning that: supplies of services such as those at issue in the main proceedings, consisting of plastic surgery and other cosmetic treatments, fell within the concepts of “medical care” and “the provision of medical care” within the meaning of Art 132(1)(b) and (c) where those services were intended to diagnose, treat or cure diseases or health disorders or to protect, maintain or restore human health. The subjective understanding that the person who underwent plastic surgery or a cosmetic treatment had of it was not in itself decisive in order to determine whether that intervention had a therapeutic purpose. The fact that services such as those at issue in the main proceedings were supplied or undertaken by a licensed member of the medical profession or that the purpose of such services was determined by such a professional might influence the assessment of whether interventions such as those at issue in the

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

DWF—19 appointments

DWF—19 appointments

Belfast team bolstered by three senior hires and 16 further appointments

Cadwalader—Andro Atlaga

Cadwalader—Andro Atlaga

Firm strengthens leveraged finance team with London partner hire

Knights—Ella Dodgson & Rebecca Laffan

Knights—Ella Dodgson & Rebecca Laffan

Double hire marks launch of family team in Leeds

NEWS
Bea Rossetto of the National Pro Bono Centre makes the case for ‘General Practice Pro Bono’—using core legal skills to deliver life-changing support, without the need for niche expertise—in this week's NLJ
In this week's NLJ, Steven Ball of Red Lion Chambers unpacks how advances in forensic science finally unmasked Ryland Headley, jailed in 2025 for the 1967 rape and murder of 75-year-old Louisa Dunne. Preserved swabs and palm prints lay dormant for decades until DNA-17 profiling produced a billion-to-one match
Artificial intelligence may be revolutionising the law, but its misuse could wreck cases and careers, warns Clare Arthurs of Penningtons Manches Cooper in this week's NLJ
The Supreme Court issued a landmark judgment in July that overturned the convictions of Tom Hayes and Carlo Palombo, once poster boys of the Libor and Euribor scandal. In NLJ this week, Neil Swift of Peters & Peters considers what the ruling means for financial law enforcement
Writing in NLJ this week, Victoria Rylatt and Robyn Laye of Anthony Gold Solicitors examine recent international relocation cases where allegations of domestic abuse shaped outcomes
back-to-top-scroll