Keywords
Summary

Keywords

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive Exemption of supplies of human organs, blood and milk

(Council Directive 77/388, Art. 13(A)(1)(d))

Summary

Article 13(A)(1)(d) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, exempting ‘supplies of human organs, blood and milk’ from value added tax, must be interpreted as not applying to the activity of transporting, in a self‑employed capacity, human organs and samples for hospitals and laboratories.

If that activity merely involves physically moving the goods concerned from one place to another for various hospitals and laboratories, such activity cannot equate to a ‘supply of goods’ within the meaning of Article 5(1) of the Sixth Directive since it does not enable the other party actually to dispose of the goods at issue as if he were the owner.

(see paras 25, 29, operative part)