Case C-581/19: Judgment of the Court (Third Chamber) of 4 March 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Frenetikexito — Unipessoal Lda v Autoridade Tributária e Aduaneira (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)