Solleveld v Staatssecretaris van Financiën; van den Hout-van Eijnsbergen v Staatssecretaris van Financiën (Joined Cases C-443/04 and C-444/04).  BVC 87
European Court of Justice (Third Chamber).
A Rosas, President of the Chamber, J Malenovský, S von Bahr, A Borg Barthet and AÓ Caoimh (Rapporteur), JJ, J Kokott, Advocate General.
Judgment delivered 27 April 2006.
Value added tax – Exemptions – Provision of care in exercise of paramedical professions – Services provided by physiotherapist not falling within definition of that profession – Services provided by psychotherapist recognised as such only under national legislation governing that profession and not under VAT provisions – Council Directive 77/388, art. 13(A)(1)(c).