Finanzamt Leverkusen v Verigen Transplantation Service International AG (C-156/09)

Judgment of 18 Nov 2010

law://eu/cjeu/2009/c-156-09/para_21@2026-11-13

21It should be noted at the outset that under the Sixth Directive the scope of VAT is very wide in that Article 2 thereof, which concerns taxable transactions, refers not only to the importation of goods but also to the supply of goods or services effected for consideration within the territory of the country by a taxable person acting as such (see, in particular, Case C-255/02 Halifax and Others [2006] ECR I-1609, paragraph 49; Case C-401/05 VDP Dental Laboratory [2006] ECR I-12121, paragraph 22; and Case C-262/08 CopyGene [2010] ECR I-5053, paragraph 23).

Finanzamt Leverkusen v Verigen Transplantation Service International AG (C-156/09)

Key facts

History · 1 version

Connections