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Tax Case News

Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, gives us the latest tax case news

 
Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
CopyGene A/S v Skatteministeriet (ECJ Case C-262/08)
 
In a Danish case 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.
 
Advocate-General Sharpston...

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