VAT (Taxation) Value added tax – Directive 2006/112/EC – Exemptions – Article 132(1)(b) and (c) – Hospital and medical care and closely related activities – Provision of medical care in the exercise of the medical and paramedical professions – Collection, testing and processing of umbilical cord blood – Storage of stem cells – Possible future therapeutic use – Transactions comprising a bundle of features and acts.
Citations:
C-86/09, [2010] EUECJ C-86/09
Links:
Jurisdiction:
European
European, VAT
Updated: 22 August 2022; Ref: scu.420187
