Judgment of the Court (Fifth Chamber) of 6 November 2003 in Case C-45/01 (Reference for a preliminary ruling from the Bundesfinanzhof ): Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen (VAT — Article 13A(1)(b) and (c) of the Sixth Directive 77/388/EEC — Exemption — Psychotherapeutic treatment given in an out-patient facility provided by a foundation governed by private law (charitable establishment) employing qualified psychologists who are not doctors — Direct effect)