The following services qualify for the VAT exemption as medical services:

• Therapeutic care provided as part of an outpatient service by qualified nursing staff. – Case C-141/00 Kugler.
• Psychotherapeutic treatment given by qualified psychologists. – Case C-45/01 Dornier.
• Conducting medical examinations or taking blood and other samples to test for the presence of disease on behalf of employers and insurers or certifying medical fitness to travel where such services are intended principally to protect the health of the person concerned. – Case C-307/01 d`Ambruminel.
• Medical tests prescribed by a medical practitioner but carried out by a third party, such as a laboratory, which allow patients to be observed and examined before it becomes necessary to diagnose care for, or heal, potential illness. – Case C-106/05 Lu P.
• Services consisting in the performance of plastic surgery and cosmetic treatments when intended to diagnose, treat, or cure diseases or to protect restore or maintain health. – Case C-91/12 PFC.

Medical services provided by telephone, consisting in giving advice relating to health and illnesses, are likely to fall under the exemption, provided that they pursue a therapeutic aim (i.e. to diagnose, treat and, as far as possible, cure illnesses or health anomalies or for protecting, including maintaining or restoring, the health of individuals). – Case C-48/19 X.