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Document 62016CN0238
Case C-238/16: Request for a preliminary ruling from the Finanzgericht Münster (Germany) lodged on 26 April 2016 — X v Finanzamt I
Case C-238/16: Request for a preliminary ruling from the Finanzgericht Münster (Germany) lodged on 26 April 2016 — X v Finanzamt I
Case C-238/16: Request for a preliminary ruling from the Finanzgericht Münster (Germany) lodged on 26 April 2016 — X v Finanzamt I
OJ C 343, 19.9.2016, p. 18–19
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 26/04/2016
- Date lodged:
- 26/04/2016
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- German
- Type of procedure:
- Reference for a preliminary ruling
- Link
- Select all documents mentioning this document
- Case affecting:
-
- Submits a preliminary question about 32006L0112 article 132 paragraph 1 point (d)
- Submits a preliminary question about 32006L0112 article 146 paragraph 1
- Submits a preliminary question about 32006L0112 article 168
- Submits a preliminary question about 32006L0112 article 169 point (b)
- Link
- EUROVOC descriptor:
|
19.9.2016 |
EN |
Official Journal of the European Union |
C 343/18 |
Request for a preliminary ruling from the Finanzgericht Münster (Germany) lodged on 26 April 2016 — X v Finanzamt I
(Case C-238/16)
(2016/C 343/29)
Language of the case: German
Referring court
Finanzgericht Münster
Parties to the main proceedings
Applicant: X
Defendant: Finanzamt I
Questions referred
|
1. |
Is Article 132(1)(d) of the VAT Directive (1) to be interpreted as meaning that the supply of human blood also encompasses the supply of blood plasma obtained from human blood? |
|
2. |
If Question 1 is answered in the affirmative: does this also apply with regard to blood plasma that is not intended to be used directly for therapeutic purposes, but exclusively for the manufacture of pharmaceutical products? |
|
3. |
If Question 2 is answered in the negative: is classification as blood dependent solely on the intended purpose of the blood plasma, or also on the uses to which the blood plasma may theoretically be put? |
|
4. |
If the answers to Questions 1 and 2 are in the affirmative: does a transaction, which is exempt from VAT within a Member State under Article 132(1)(d) of the VAT Directive, irrespective of the rules on VAT applicable in a third country, lead to the exclusion of the entitlement to deduct input tax under Article 168 of the VAT Directive, even if that transaction constitutes a supply of goods to a third country for which the deduction applies under Article 169(b) of the VAT Directive, read in conjunction with Article 146(1) thereof? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
