Case C-86/09: Reference for a preliminary ruling from VAT and Duties Tribunal, Manchester (United Kingdom) made on 27 February 2009 — Future Health Technologies Ltd v Her Majesty's Commissioners of Revenue and Customs
Date: 2009-02-27
Institutions: Court of Justice
Subjects: VAT, health care, interpretation of the law, medical device, medical institution, provision of services, tax system, therapeutics








C_2009102EN.01001602.xml










1.5.2009   


EN


Official Journal of the European Union


C 102/16





Reference for a preliminary ruling from VAT and Duties Tribunal, Manchester (United Kingdom) made on 27 February 2009 — Future Health Technologies Ltd v Her Majesty's Commissioners of Revenue and Customs
(Case C-86/09)
2009/C 102/27
Language of the case: English

Referring court

VAT and Duties Tribunal, Manchester

Parties to the main proceedings


Applicant: Future Health Technologies Ltd

Defendant: Her Majesty's Commissioners of Revenue and Customs

Questions referred







1.


In circumstances where a Member State accepts that services are carried out by an establishment falling to be treated as a duly recognised establishment of a similar nature to a hospital or a centre for medical treatment or diagnosis within Article 132.1(b) of the Principal VAT Directive (1), is the expression ‘hospital and medical care’ in Article 132.1(b) to be interpreted as including the aggregate of or, alternatively, one or more of (and if so which) services of the following descriptions (as more fully described in the Agreed Statement of Facts):






a)


The provision to the parents of an unborn child of a kit of the necessary medical equipment to enable an independent medical professional attending the birth to collect blood from the umbilical cord of the child shortly after birth;










b)


The testing of the blood thereby collected at a purpose-built facility for the purpose of ensuring that it is not contaminated with any medical condition that could be transmitted via the blood or via an extract of stem cells from the blood in the event of the therapeutic use of the stem cells (with similar testing occurring again after 6 months)










c)


The processing of the said blood by and under the supervision of suitably-qualified medical professionals to extract a sample of stem cells suitable for therapeutic medical use;










d)


The storing of the blood and stem cells in scientifically controlled conditions designed to maintain and preserve the blood and stem cells in perfect condition; and/or










e)


The releasing of the blood on request of the parents (until the child is 18 years old) for use in medical treatment?














2.


Alternatively, should the concept of activities that are ‘closely related’ to hospital and medical care in Article 132.1(b) of the Principal VAT Directive be interpreted so as to include all or any (and if so which) of the above services?










3.


In circumstances where a Member State accepts that the said services are carried out by or under the supervision of one or more suitably-qualified medical professionals, is the expression ‘the provision of medical care’ in Article 132.1(c) of the Principal VAT Directive to be interpreted as including the aggregate of or, alternatively, one or more of (and if so which) services of the following descriptions (as more fully described in the Agreed Statement of Facts):






f)


The provision to the parents of an unborn child of a kit of the necessary medical equipment to enable an independent medical professional attending the birth to collect blood from the umbilical cord of the child shortly after birth;










g)


The testing of the blood thereby collected at a purpose-built facility for the purpose of ensuring that it is not contaminated with any medical condition that could be transmitted via the blood or via an extract of stem cells from the blood in the event of the therapeutic use of the stem cells (with similar testing occurring again after 6 months)










h)


The processing of the said blood by and under the supervision of suitably-qualified medical professionals to extract a sample of stem cells suitable for therapeutic medical use;










i)


The storing of the blood and stem cells in scientifically controlled conditions designed to maintain and preserve the blood and stem cells in perfect condition; and/or










j)


The releasing of the blood on request of the parents (until the child is 18 years old) for use in medical treatment?










(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
OJ L 347, p. 1