Article in the EU VAT Directives
Article 132(1)(e) of the EU VAT Directive 2006/112/EC (Article 13A(1)(e) of the Sixth EU VAT Directive )
Article 132
1. Member States shall exempt the following transactions:
(e) the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians
ECJ Cases decided
- C-240/05 (Eurodental) – A transaction exempt from VAT does not give any right to deduct input tax
- C-401/05 (VDP Dental Laboratory) – Exemption does not apply to supplies of dental prostheses by an intermediary
- Joined Cases C-144/13, C-154/13, C-160/13 – No VAT exemption & deduction, if a VAT exemption under national law conflicts with EU law
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