In the Danish case of CopyGene A/S v Skatteministeriet (ECJ Case C-262/08) a private stem cell bank (C) was authorised to handle stem cells extracted from umbilical cord blood. The tax authority issued a ruling that C was required to account for tax on its supplies. C appealed contending that its supplies qualified for exemption.
The case was referred to the ECJ for a ruling on the interpretation of Article 13A1(b) of the EC Sixth Directive.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In the Danish case of CopyGene A/S v Skatteministeriet (ECJ Case C-262/08) a private stem cell bank (C) was authorised to handle stem cells extracted from umbilical cord blood. The tax authority issued a ruling that C was required to account for tax on its supplies. C appealed contending that its supplies qualified for exemption.
The case was referred to the ECJ for a ruling on the interpretation of Article 13A1(b) of the EC Sixth Directive.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
