Joined Cases C-443/04 and C-444/04: Judgment of the Court (Third Chamber) of 27 April 2006 (references for a preliminary ruling from the Hoge Raad der Nederlanden) — H.A. Solleveld (C-443/04) and J.E. van den Hout-van Eijnsbergen (C-444/04) v Staatssecretaris van Financiën (Sixth VAT Directive — Article 13A(1)(c) — Exemptions — Provision of medical care in the exercise of the medical and paramedical professions — Therapeutic treatments given by a physiotherapist and a psychotherapist — Definition by the Member State concerned of paramedical professions — Discretion — Limits)