This request for a preliminary ruling concerns the interpretation of Article 13A(1) (b) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes -Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), as amended by Council Directive 2005/92/EC of 12 December 2005 (OJ 2005 L 345, p. 19, 'the Sixth Directive').The request has been made in proceedings between Klinikum Dortmund gGmbH (KD) and Finanzamt Dortmund-West (tax authorities of Dortmund-West, the Finanzamt) concerning the latter's refusal to exempt from value added tax ('VAT') the production and dispensing of cytostatic drugs (cytostatics) in the context of cancer treatment provided within the hospital managed by KD. FactsKD is a non-profit-making limited liability company which manages a hospital.
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Baeyens et al. (2014) studied this question.