Judgment_paragraph 22 · Finanzamt Leverkusen v Verigen Transplantation Service International AG (C-156/09)

22Article 13 of the Sixth Directive nevertheless exempts certain activities from VAT. It is settled case-law that the exemptions referred to in that article constitute independent concepts of European Union law whose purpose is to avoid divergences in the application of the VAT system as between one Member State and another (see, in particular, Case C-349/96 CPP [1999] ECR I-973, paragraph 15, and CopyGene, paragraph 24).

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

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