Official Journal of the European Union

C 180/25

(Case C-156/09)

2009/C 180/43

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Finanzamt Leverkusen

Respondent: Verigen Transplantation Service International AG

Questions referred

1.Is the first paragraph of Article 28bF of Sixth Council Directive 77/388/EEC of 17 May 1977 (1) on the harmonisation of the laws of the Member States relating to turnover taxes to be interpreted as meaning that:

(a) cartilage material (‘biopsy material’) which is taken from a human being and entrusted to an undertaking for the purpose of cell multiplication and subsequent return as an implant for the patient concerned constitutes ‘movable tangible property’ for the purposes of this provision,

(b) the removal of joint cartilage cells from the cartilage material and the subsequent cell multiplication constitute ‘work’ on movable tangible property for the purposes of this provision,

(c) the service has been supplied to a customer ‘identified for valued added tax purposes’ simply if the value added tax identification number is stated in the invoice of the supplier of the service, without any express written agreement as to its use having been made?

2.If any of the above questions is answered in the negative: Is Article 13A(1)(c) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes to be interpreted as meaning that the removal of the joint cartilage cells from the cartilage material taken from a human being and the subsequent cell multiplication constitute the ‘provision of medical care’ where the cells obtained from the cell multiplication are reimplanted in the donor?

(1) OJ 1977 L 145, p. 1.