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Document 62015CN0412

Case C-412/15: 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

IO C 398, 30.11.2015, p. 13–13 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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

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?

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?

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).

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