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Taxable lab
A German private limited company carried out medical tests for companies operating laboratories to which general practitioners were affiliated. German Customs said that the services were subject to VAT. The case was ultimately referred to the European Court of Justice for it to determine whether Article 13A(1)(b) and (2) allowed for the tax exemption for medical laboratory tests ordered by general practitioners even where medical care by such practitioners was exempt.
The court ruled that in order to be exempt laboratories ruled by private law such as the one in question had to be duly recognised. The Sixth Directive did not lay down the conditions for that recognition that would be for individual countries to decide. Thus German Customs were within their boundaries in saying that the laboratory was taxable.
L.u.P. GmbH v Finanzamt Bochum-Mitte (C-106/05) ECJ 8 June 2006
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