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Articoli Correlati: VAT - advice about sports - nature of service

On March 4, 2021, in the judgment referred to in case C-581/19, the Court of Justice of the European Union intervened to settle a dispute involving a Portuguese company in reference to the tax treatment of nutritional consultancy services rendered in scope of an activity aimed at the physical well-being of users. The indications given by the community courts are aimed, on the one hand, at defining the limits of the VAT exemption for medical and paramedical services and, on the other, at ascertaining the independent nature of the dietary consultancy service with respect to the activity of physical well-being within which it is provided. The question analyzed concerned establishing whether the nutritional monitoring service provided by a professional within sports establishments, and possibly in the context of programs that also include physical well-being and fitness services, constitutes an independent service. The answer was that it constitutes a distinct and independent provision of services and cannot fall under the VAT exemption provided for by Directive 2006/112, Article 132, paragraph 1, letter c).