“…in submissions. In that context, she noted that counsel for Mainpay had placed most reliance upon the judgment of the Court of Justice of the European Union in Case C-141/00 Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin [2002] ECR I-6833, in which the CJEU said at [27] that “just two conditions need…”
“…acilitating medical services provided by another, relying on a number of authorities of the CJEU. The case which assumed greatest priority in his arguments was Case C-141/00 Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin, [27] of the Judgment in particular (emphasis added):…”
“…y, Member States have a discretion when laying down rules concerning the recognition of organisations other than bodies governed by public law as “charitable”: Case C-141/00Ambulanter Pflegedienst Kügler GmbH v Finanzamt für…”