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Document 62009CA0156
Case C-156/09: Judgment of the Court (First Chamber) of 18 November 2010 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Leverkusen v Verigen Transplantation Service International AG (Sixth VAT Directive — Article 13(A)(1)(c) — Exemptions for activities in the public interest — Provision of medical care — Removal and multiplication of cartilage cells for the purpose of reimplantation in the patient)
Case C-156/09: Judgment of the Court (First Chamber) of 18 November 2010 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Leverkusen v Verigen Transplantation Service International AG (Sixth VAT Directive — Article 13(A)(1)(c) — Exemptions for activities in the public interest — Provision of medical care — Removal and multiplication of cartilage cells for the purpose of reimplantation in the patient)
Case C-156/09: Judgment of the Court (First Chamber) of 18 November 2010 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Leverkusen v Verigen Transplantation Service International AG (Sixth VAT Directive — Article 13(A)(1)(c) — Exemptions for activities in the public interest — Provision of medical care — Removal and multiplication of cartilage cells for the purpose of reimplantation in the patient)
OJ C 13, 15.1.2011, p. 8–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
15.1.2011 |
EN |
Official Journal of the European Union |
C 13/8 |
Judgment of the Court (First Chamber) of 18 November 2010 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Leverkusen v Verigen Transplantation Service International AG
(Case C-156/09) (1)
(Sixth VAT Directive - Article 13(A)(1)(c) - Exemptions for activities in the public interest - Provision of medical care - Removal and multiplication of cartilage cells for the purpose of reimplantation in the patient)
2011/C 13/12
Language of the case: German
Referring court
Bundesfinanzhof — Germany
Parties to the main proceedings
Applicant: Finanzamt Leverkusen
Defendant: Verigen Transplantation Service International AG
Re:
Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 13A(1)(c) and the first paragraph of Article 28bF of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Removal of joint cartilage cells from cartilage material taken from a human being by persons established in other Member States and subsequent multiplication of those cells with a view to their being implanted in a patient by the same persons — Determination of the place where services are supplied — Exemption of those services as ‘the provision of medical care in the exercise of the medical and paramedical professions’
Operative part of the judgment
Article 13(A)(1)(c) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 95/7/EC of 10 April 1995, must be interpreted as meaning that the removal of joint cartilage cells from cartilage material taken from a human being and the subsequent multiplication of those cells for reimplantation for therapeutic purposes constitute ‘provision of medical care’ in accordance with that provision.