CELEX: 62015CA0412
Language: en
Date: 2016-10-05 00:00:00
Title: Case C-412/15: Judgment of the Court (Third Chamber) of 5 October 2016 (request for a preliminary ruling from the Hessisches Finanzgericht — Germany) — TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II — Hofgeismar (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Exemptions for certain activities in the public interest — Article 132(1)(d) — Supplies of human organs, blood and milk — Scope — Plasma of human blood transformed and used for industrial purposes)

28.11.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 441/3
            
         
      Judgment of the Court (Third Chamber) of 5 October 2016 (request for a preliminary ruling from the Hessisches Finanzgericht — Germany) — TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II — Hofgeismar
      (Case C-412/15) (1)
      
      ((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Exemptions for certain activities in the public interest - Article 132(1)(d) - Supplies of human organs, blood and milk - Scope - Plasma of human blood transformed and used for industrial purposes))
      (2016/C 441/04)
      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
      
         Operative part of the judgment
      
      Article 132(1)(d) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted to the effect that supplies of human blood which Member States are required to exempt by virtue of that provision do not include supplies of plasma obtained from human blood where that plasma is intended to be used, not for direct therapeutic purposes, but exclusively for the manufacture of medicinal products.
      
         (1)  OJ C 398, 30.11.2015.