In Belgian State v N De Fruytier (ECJ Case C-237/09) a trader transported human organs and samples for various hospitals and laboratories. The tax authority issued a ruling that she was required to account for tax on her supplies. She appealed contending that they qualified for exemption under Article 13A1(d) of the EC Sixth Directive. The ECJ held in favour of the tax authority observing that her supplies simply involved 'physically moving the goods concerned from one place to another for various hospitals and laboratories' and did not amount to a disposal of goods. Accordingly the ECJ concluded that Article 13A1(d) 'must be interpreted as not applying to the activity of transporting in a self-employed capacity human organs and samples for hospitals and laboratories'.
Why it matters: The ECJ has confirmed the general view that the exemption in Article 13A1(d) applies...
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In Belgian State v N De Fruytier (ECJ Case C-237/09) a trader transported human organs and samples for various hospitals and laboratories. The tax authority issued a ruling that she was required to account for tax on her supplies. She appealed contending that they qualified for exemption under Article 13A1(d) of the EC Sixth Directive. The ECJ held in favour of the tax authority observing that her supplies simply involved 'physically moving the goods concerned from one place to another for various hospitals and laboratories' and did not amount to a disposal of goods. Accordingly the ECJ concluded that Article 13A1(d) 'must be interpreted as not applying to the activity of transporting in a self-employed capacity human organs and samples for hospitals and laboratories'.
Why it matters: The ECJ has confirmed the general view that the exemption in Article 13A1(d) applies...
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