In its judgment of December 1, 2005 – C-394/04 and C-395/04, Ygeia, the ECJ stated that services which are naturally provided in the context of hospital treatment and medical treatment and in the process of providing these services for Achieving the therapeutic goals pursued with it are indispensable, “closely related sales” within the meaning of the guideline provision – Article 13 Part A Para. 1 Letter b of the 6th EC Directive (now: Article 132 Para. 1 Letter b of the VAT Directive).
Source: bundesfinanzministerium.de
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