Barkworth v Customs and Excise Commissioners. (1988) 3 BVC 391
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).