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SVInfo
- Referral date: 28-07-2015
- Show case reference
- Opinion date: 02-06-2016
- Ruling date: 05-10-2016
- AG: Wahl
References in this case
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30.11.2015 |
EN |
Official Journal of the European Union |
C 398/13 |
Request for a preliminary ruling from the Hessisches Finanzgericht (Germany) lodged on 28 July 2015 — TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II — Hofgeismar
(Case C-412/15)
(2015/C 398/16)
Language of the case: German
Referring court
Hessisches Finanzgericht
Parties to the main proceedings
Applicant: TMD Gesellschaft für transfusionsmedizinische Dienste mbH
Defendant: Finanzamt Kassel II — Hofgeismar
Questions referred
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1. |
Is Article 132(1)(d) of Directive 2006/112/EC (1) to be interpreted as meaning that the supply of human blood also encompasses the supply of blood plasma obtained from human blood? |
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2. |
If Question 1 is answered in the affirmative: does this also apply to blood plasma that is not intended to be used directly for therapeutic purposes, but exclusively for manufacturing medicinal products? |
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3. |
If Question 2 is answered in the negative: is classification as blood solely dependent on the intended purpose of the blood plasma, or also on the uses to which the blood plasma may theoretically be put? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).