Court of Justice 26 September 2013, C‑366/12 (Finanzamt Dortmund-West v Klinikum Dortmund gGmbH.)

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European Union · · · Cited by 2 · 26-09-2013

OPINION OF ADVOCATE GENERAL SHARPSTON delivered on 26 September 2013 ( 1 ) Case C‑366/12 Finanzamt Dortmund-West v Klinikum Dortmund gGmbH (Request for a preliminary ruling from the Bundesfinanzhof (Germany)) ‛VAT — Supply of cytostatics for the treatment of out-patients — Exemption for hospital and medical care and closely related activities — Whether ‘closely related activities’ must be

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