Roadtrip through ECJ Cases – Focus on Exemption – Supply of human organs, blood and milk (Art. 132(1)(d))

Relevant articles in the EU VAT Directive

Exemptions – Exemptions for certain activities in the public interest

Article 132
1. Member States shall exempt the following transactions:
(d) the supply of human organs, blood and milk;

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ECJ Cases Decided 

• C-237/09 (De Fruytier) – Independent activity of transport for hospitals and laboratories of human organs and samples taken from humans not exempted from VAT
• C-412/15 (TMD) – Supplies of plasma obtained from human blood solely for the manufacture of medicinal products are not VAT exempted

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