P. , paragraph 29, therefore the circumstances-law quoted)

P. , paragraph twenty seven)

twenty-eight They observe, because the Judge keeps in the past governed, that the thought of ‘scientific care’ when you look at the Blog post 13A(1)(b) of your own 6th Directive and that from ‘the provision out of medical care’ in the Blog post 13A(1)(c) was one another intended to protection qualities with since their purpose the new prognosis, treatment and you will, in in terms of you are able to, dump of diseases or fitness disorders (look for Circumstances C? Dornier ECR I?12911, section forty eight, while the situation-legislation quoted, and you can L.u.

31 While the ‘scientific care’ and you will ‘the fresh supply from medical care’ have to have a restorative point, it doesn’t always follow that therapeutic purpose of a good provider need to be restricted within this a really narrow compass (look for Case C? Percentage v France ECR We?249, paragraph 23, and you can Instance C? Unterpertinger ECR I?13859, section forty).

29 Thus the newest Legal has influenced one medical characteristics effected to own prophylactic motives will benefit out-of different significantly less than Article 13A(1)(b) or (c) of the Sixth Directive. Despite instances when the fresh new persons who will be the subject of inspections or any other scientific input away from a great prophylactic characteristics commonly enduring one state or wellness disorder, the latest introduction ones functions in meaning of ‘scientific care’ and you may ‘the fresh provision off scientific care’ try similar to the mission out-of reducing the cost of health care, that’s preferred so you can both the exemption less than Article 13A(1)(b) of your own Sixth Directive and that lower than (c) of the paragraph (get a hold of, to this feeling, L.you.

thirty-two Because of the their first two inquiries, read in conjunction with the 4th question, the newest referring court aims, in essence, to decide if the collection, transport, data and you will storage from cord blood with a perspective with the you are able to utilization of the stem cells with it to your aim out of coming autologous treatment should be covered by the fresh exception out-of VAT lower than Blog post 13A(1)(b) of your own Sixth Directive, since the a task ‘directly related’ to ‘medical and you can medical care’ in the meaning of one provision.

Consequently, scientific services given for the true purpose of securing, as well as maintaining otherwise restoring, person fitness will benefit on exception lower than Article 13A(1)(b) and you can (c) of these directive (select, to that effect, Unterpertinger , paragraphs 40 and you will 41, and you will D’Ambrumenil and you will Dispute Resolution Qualities , paragraphs 58 and you will 59)

33 Because framework, because of the their basic concern, the newest it comes courtroom was inquiring, in essence, whether the concept of factors ‘directly related’ so you can ‘medical and you will medical care’ inside the concept of Post 13A(1)(b) of 6th Directive is to be interpreted due to the fact which means it can coverage issues like those in question regarding the chief legal proceeding, whilst the you are able to hospital care under consideration have not necessarily started did, commenced or yet , envisaged. Next question seeks way more like to ascertain, really, whether Article 13A(1)(b) of your Sixth Directive border, due to the fact preventive services, issues like those in question however process. The fresh fourth concern issues in addition to, such as for instance, the idea whether the possibility of a taxable person such as for example CopyGene being authorised available attributes having a perspective to help you each other autologous and you can allogeneic uses keeps people results into the answer get to people first two questions.

34 As regards, first, the point, elevated from the 2nd concern, whether Post 13A(1)(b) of your own 6th Directive border, because precautionary features, activities such as those concerned in the main procedures, it’s already clear out-of paragraph 29 of one’s expose judgment that precautionary scientific properties will come when you look at the concept of ‘medical care’ toward purposes of you to definitely provision.

35 Yet not, in the present circumstances, neither the fresh it comes down courtroom nor any of the events which have payday loans Thornton Iowa recorded findings to the Court have recommended your items within matter in the main legal proceeding been by themselves for the meaning of ‘scientific care’ inside Article 13A(1)(b) of the Sixth Directive.