Official Journal of the European Union
Judgment of the Court (Seventh Chamber) of 13 January 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache SA
(Case C-513/20) (1)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(b) - Exemptions for certain activities in the public interest - Exemption of hospital and medical care - Closely related activities - Thermal treatment - Amount charged for compiling an individual file including the user’s clinical history)
Language of the case: Portuguese
Supremo Tribunal Administrativo
Parties to the main proceedings
Appellant: Autoridade Tributária e Aduaneira
Respondent: Termas Sulfurosas de Alcafache SA
Operative part of the judgment
Article 132(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that an activity consisting in compiling an individual file, including the user’s clinical record, which entitles the user to purchase ‘traditional thermal cure’ medical care within a spa establishment, is liable to come within the exemption from value added tax provided for in that provision as an activity closely related to medical care, where those files set out data relating to the user’s state of health, planned and prescribed medical care as well as the manner in which that care is to be administered which must be consulted for the provision of care and to achieve the therapeutic objectives pursued. That medical care and activities closely related to it must also be undertaken, under social conditions comparable with those applicable to bodies governed by public law, by a centre for medical treatment or diagnosis or by another duly recognised establishment of a similar nature within the meaning of Article 132(1)(b).
(1) OJ C 19, 18.1.2021.