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The European Commission has formally requested Germany to amend its value added tax (VAT) legislation so as to extend the scope of the exemption from VAT for services supplied to their members by independent groups of persons with no right to deduct VAT. German legislation restricts this possibility to services in the medical and health care sector, whereas EU law requires such VAT exemptions to be available in all sectors. The Commission’s request takes the form of a “Reasoned Opinion” (second step of EU infringement proceedings). In the absence of a satisfactory response within two months, the Commission may refer Germany to the EU’s Court of Justice.