Opinion of Advocate General Kokott delivered on 22 October 2020.#Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria.#Case C-581/19.