View of your own Legal (Third Chamber) regarding

Name and you may resource

#CopyGene A/S v Skatteministeriet.#Source getting a preliminary ruling: Ostre Landsret – Denmark.#6th VAT Directive – Exemptions – Post 13A(1)(b) – Hospital and you can medical care – Directly relevant activities – Duly recognised associations from a character similar to medical facilities otherwise centers to possess medical treatment otherwise diagnosis – Individual stalk cell bank – Characteristics regarding collection, transportation, investigation and sites of umbilical cord blood of infant people – You’ll autologous otherwise allogeneic usage of stem tissue.#Instance C-.

CopyGene A beneficial/S v Skatteministeriet.Source to have an initial ruling: Ostre Landsret – Denmark.6th VAT Directive – Exemptions – Article 13A(1)(b) – Health and you may healthcare – Closely relevant situations – Duly accepted establishments regarding a character similar to hospitals otherwise centers having treatment otherwise medical diagnosis – Individual stem cell lender – Characteristics regarding collection, transportation, data and you may shops regarding umbilical cord bloodstream off infant college students – You can autologous or allogeneic usage of base cells.Situation C-.

CopyGene A great/S v Skatteministeriet.Source getting a preliminary governing: Ostre Landsret – Denmark.Sixth VAT Directive – Exemptions – Post 13A(1)(b) – Medical and health care – Closely relevant points – Properly recognised institutions from a character exactly like hospitals or centres getting medical treatment or prognosis – Personal base mobile bank – Services out of collection, transportation, analysis and you may shop away from umbilical cable blood regarding infant people – It is possible to autologous otherwise allogeneic use of stem tissues.Case C-.

Dialects and you can formats available

• BG
• Es
• CS
• Da
• De
• Ainsi que
• El
• Durante
• FR

Multilingual screen

(Sixth VAT Directive – Exemptions – Post 13A(1)(b) – Health and you may medical care – Closely associated circumstances – Properly recognised establishments regarding a characteristics exactly like medical facilities otherwise centers to own treatment otherwise analysis – Individual stalk mobile bank – Services out of range, transportation, studies and storage out of umbilical cord blood of infant youngsters – You’ll autologous otherwise allogeneic entry to stalk tissues)

1. Taxation provisions – Harmonisation from legislation – Return fees – Common system of value additional income tax – Exemptions delivered to on Sixth Directive – Exemption to possess health and you may medical care and you will directly relevant circumstances

2. Taxation arrangements – Harmonisation regarding guidelines – Return taxation – Common program useful extra tax – Exemptions taken to in the Sixth Directive – Exclusion to own health and you will healthcare and you may closely relevant circumstances

step 1. The concept of items ‘closely related’ so you can ‘healthcare and you may scientific care’ into the meaning of Article 13A(1)(b) out-of Sixth Directive toward harmonisation of the regulations of the Associate Claims relating to return fees is usually to be interpreted due to the fact which means that it does not cover issues consisting from the collection, transport and study of umbilical cable bloodstream as well as the shops out of base cells within they, in the event that healthcare considering into the a medical facility environment to which those ideas are merely probably relevant wasn’t did, began otherwise yet envisaged.

Indeed, it’s depending you to, regardless of the direct figures based on the modern county out-of scientific knowledge are, in the case of a lot of the recipients of the affairs alarmed, there’s not and probably will never be a main service future from inside the idea of ‘hospital and medical care’ from inside the concept of Blog post 13A(1)(b) of the Sixth Directive. It is merely regarding twice scenario one to, earliest, the condition of scientific science allows or requires the means to access cable stalk muscle towards payday loans Florence locations the cures otherwise avoidance regarding a given problems and you can, second, that disease presents or is probably within a particular instance one to a sufficiently personal connect do can be found ranging from, towards one hand, the hospital and health care that would constitute the primary services and you can, on the other side, the actions concerned. In those affairs, actually taking that those factors have no objective except that that of utilizing the wire base cells hence kept inside the commitment with medical care considering in a hospital ecosystem and can even perhaps not become diverted to other spends, those things cannot be considered in fact are offered as the properties supplementary with the hospital or health care obtained because of the people concerned and you can constituting the primary services.