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;
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
Join the Linkedin Group on ECJ VAT Cases, click HERE
For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
- EU Court of Justice Rules Transfer Pricing Payments Subject to VAT in Arcomet Case
- Inter-parliamentary Meeting on Digital Taxation: Reforming Corporate Taxation Rules, 18 October 2025
- Overcoming Barriers: Enhancing EU Single Market for Services Through Strategic Reforms
- Determining Fish’s Fitness for Consumption: Navigating Customs and Food Law Intersections