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- Query whether natural persons can rely on exemption
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"[20] Certain of the exemptions mentioned in Article 13A(1) of the Sixth Directive, including the one provided for in paragraph (g) of that provision, expressly refer to the concept of 'body' or 'organization', whereas others do not. The position is, therefore, that in the former case the exemption may be claimed only by legal persons whereas in the latter case it may also be claimed by natural persons including traders." (Bulthuis-Griffioen C-453/93)
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But note the position in relation to the medical exemption referring to establishment - see H7. Medical exemptions.
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- Domestic help and general care to person in state of physical/economic dependence is supply closely linked to welfare
"[23] The Court has already accepted, in a case relating to an earlier version of Paragraph 4(16) of the UStG, that the provision of general care and domestic help by an out-patient care service to persons in a state of physical or economic dependence amounts to the supply of services closely linked to welfare and social security work for the purposes of Article 13(A)(1)(g) of the Sixth Directive (see Case C‑141/00 Kügler [2002] ECR I‑6833, paragraphs 8, 17, 44 and 61)." (Zimmerman C-174/11)
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