CELEX: 62015CN0412
Language: en
Date: 2015-07-28 00:00:00
Title: 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

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).