Market leading insight for tax experts
View online issue

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 expressed the Opinion that 'a service such as the collection transportation analysis and storage of umbilical...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.