Opinion of Advocate General Wahl in the case TMD.
Wahl proposes that the Court answers the questions referred for a preliminary ruling by the Hessisches Finanzgericht as follows: 
– the term ‘blood' in Article 132(1)(d) of Council Directive 2006/112/EC encompasses the supply of blood plasma obtained from human blood; 
– that term also encompasses blood plasma that is intended to be used for manufacturing medicinal products. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen