Frenetikexito. Nutrition monitoring services do not fall under VAT exemption. Court of Justice

Judgment of the Court of Justice in the Frenetikexito case. Council Directive 2006/112 must be interpreted as meaning that, subject to verification by the referring court, a nutrition monitoring service provided by a certified and authorized professional in sports facilities, potentially in the context of programmes including physical well-being and fitness services, constitutes a separate and independent supply of services and cannot fall under the exemption laid down in Article 132(1)(c) of that directive.