Europa Sixth VAT Directive Article 13(A)(1)(d) Exemptions for activities in the public interest Supply of human organs, blood and milk – Activity of transporting, in a self-employed capacity, human organs and samples for hospitals and laboratories – Concepts of ‘supply of goods’ and ‘supply of services’ – Distinguishing criteria.
Citations:
C-237/09, [2010] EUECJ C-237/09, [2010] STI 1671, [2010] BVC 740, [2010] STC 1792
Links:
Jurisdiction:
European
VAT
Updated: 06 February 2022; Ref: scu.416448