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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

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)



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


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?


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?


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?


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).