Article 13(A)(1)(c) and (g) of the Sixth Directive (77/388/EEC) – Exemption of care provided by capital companies – Services linked to welfare and social security work supplied by organisations, not being bodies governed by public law, recognised as charitable by the member state concerned – Direct effect.
Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I
