Roadtrip through ECJ Cases – Focus on ”Exemption of services by dentists and dental technicians” (Art. 132(1)(e))

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