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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> D'abrumenil Dispute Resolution Services v Customs and Excise [2004] UKVAT V18581 (29 March 2004) URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18581.html Cite as: [2004] UKVAT V18581 |
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EXEMPTION – Medical care – Services provided by medical practitioner – Whether exempt as being provision of medical care – Application of decision of ECJ following reference in this matter – Sixth Directive art 13A.1(c)
LONDON TRIBUNAL CENTRE
DR PETER D'AMBRUMENIL Appellants
DISPUTE RESOLUTION SERVICES
- and –
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: STEPHEN OLIVER QC (Chairman)
Sitting in public in London on 26 February 2004
Michael Conlon QC, for the Appellants
Nicholas Paines QC, instructed by the Solicitor for the Customs and Excise, for the Respondents
© CROWN COPYRIGHT 2004
DECISION
"(c) the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned;"
is to be an exempt supply.
Background
"Is article 13A(1)(c) of Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes to be interpreted as covering the following activities when performed in the exercise of the medical profession as defined by the Member State:
(a) conducting medical examinations of individuals for employers or insurance companies,
(b) the taking of blood or other bodily samples to test for the presence of viruses, infections or other diseases on behalf of employers or insurers,
( c) certification of medical fitness, for example, as to fitness to travel,
(d) giving certificates as to a person's medical condition for purposes such as entitlement to a War pension,
(e) medical examinations conducted with a view to the preparation of expert Medical Reports regarding issues of liability and the quantification of damages for individuals contemplating personal injury litigation,
(f) the preparation of Medical Reports (i) following the examinations referred to in (e) and (ii) based on medical notes but without conducting a medical examination,
(g) medical examinations conducted with a view to the preparation of expert Medical Reports regarding professional medical negligence for individuals contemplating litigation, and
(h) the preparation of Medical Reports (i) following the examinations referred to in (g) and (ii) based on medical notes but without conducting a medical examination?"
"6. Testing for other purposes. The taking of blood or other bodily samples to test for the presence of viruses, infections, or other diseases, including, in particular, the HIV virus. This activity is conducted on behalf of, and for the benefit of, employers or insurers and may or may not be in respect of current or former patients of Dr D'Ambrumenil.
- Medical certificates. Certification of medical fitness, for example as to fitness to travel, at the request of the individual who may or may not be a current or former patient of Dr D'Ambrumenil. It involves the use of Dr D'Ambrumenil's medical skills and may involve a physical or mental examination."
Conclusion
• Medical testing conducted for purposes other than those of prospective employers and insurers is an exempt activity where it is intended principally to enable the prevention or detection of illness or the monitoring of the health of the person in question.
• The provision of a certificate of medical fitness is an exempt activity where it is intended principally to protect the health of the person concerned.
STEPHEN OLIVER QC
CHAIRMAN
RELEASED:
LON/97/951