Judgment of the Court (Second Chamber) of 7 April 2022.#I GmbH v Finanzamt H.#Request for a preliminary ruling from the Niedersächsisches Finanzgericht.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(b) – Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment – Comparable social conditions.#Case C-228/20.