References: [2010] EUECJ C-262/08, C-262/08
Links: Bailii
Coram: J.N. Cunha Rodrigues, P
Ratio: ECJ Sixth VAT Directive – Exemptions – Article 13A(1)(b) – Hospital and medical care – Closely related activities – Duly recognised establishments of a nature similar to hospitals or centres for medical treatment or diagnosis – Private stem cell bank – Services of collection, transportation, analysis and storage of umbilical cord blood of newborn children – Possible autologous or allogeneic use of stem cells
This case cites:
- Opinion – Copygene A v S (Taxation) ECJ (C-262/08, Bailii, [2009] EUECJ C-262/08 – O)
ECJ Opinion – VAT Exemptions – Activities closely related to hospital and medical care undertaken by duly recognised establishments of a nature similar to hospitals or centres for medical treatment or diagnosis – . .
(This list may be incomplete)
Last Update: 24 January 2019
Ref: 514389