C-597/17Belgisch Syndicaat van Chiropraxie and Others v Ministerraad

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(c) – Exemptions – Medical and paramedical professions – Chiropractic and osteopathy – Article 98 – Annex III, points (3) and (4) – Medicinal products and medical devices – Reduced rate – Supply as part of therapeutic interventions or treatments – Standard rate – Supply as part of aesthetic interventions or treatments – Principle of fiscal neutrality – Maintenance of the effects of national legislation incompatible with EU law.

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