Queen’s Bench Division (Crown Office List).

Judgment delivered 5 September 1988.

Value added tax – Exemption – Health – Osteopaths – Professional body not on statutory register – Exemption unavailable under UK national law – Discretion conferred on member States to define medical and paramedical professions – Whether osteopaths exempted by European Community law – Whether UK justified in defining medical and paramedical professions by reference to statutory registers – Whether question should be referred to European Court – Sixth Council Directive (77/388/EEC), Art. 13A, para. 1(c).

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