72 In addition, contrary to the Greek Government’s idea, this new mere simple fact that a taxable people eg CopyGene is actually an organization influenced of the individual legislation cannot automatically mean that instance a taxable man or woman’s points couldn’t come from inside the exemption significantly less than Post 13A(1)(b) of your Sixth Directive. If the Neighborhood legislature designed to restriction this new grant of one’s exemptions less than Post 13A(1) of your 6th Directive to specific low-profit-making otherwise low-industrial entities, they said therefore explicitly, as is obvious regarding subparagraphs (l), (m) and you may (q) thereof (see Circumstances C? Kingscrest Couples and Montecello ECR We-4427, paragraph 37).
73 On top of that, you will need to note that, having value for example on principle of financial neutrality, new method then followed by taxation bodies after they look at fighting equivalent organizations must be uniform.
74 As regards, in the end, the fact CopyGene has been authorised by the competent wellness government to manage cord stem cells in federal laws applying Directive , it is a fact you to definitely, to a certain extent, you to grounds has a tendency to suggest that CopyGene keeps on things coping which have hospital and health care. Eg authorisation can also be therefore feel the one thing tending to support the conflict that CopyGene try, in any case, ‘properly recognised’ inside meaning of Blog post 13A(1)(b) of the Sixth Directive.
To this stop, it could be compatible to consider, like, dependent management habit and other strategies then followed in relation to the fresh standing of paramedical establishments and you will exemptions off VAT when you look at the sectors much like one involved in the primary legal proceeding
75 However, if the national bodies aren’t to-be deprived of the discernment and therefore one supply confers up on her or him, the new mere fact that he has got authorised points like those at issue however proceedings, in accordance with the Western european Union’s prescribed conditions from high quality and you may safety from the market worried, do not head, in itself and automatically, to help you recognition from the attitude off Blog post 13A(1)(b) of your own 6th Directive. not, the latest giving of these authorisation isn’t, by itself, just identification towards reason for Blog post 13A(1)(b) of the Sixth Directive.
76 The same is applicable as regards others provisions of one’s Danish regulations with the individual stalk cell banks cited by CopyGene, which are referred to in section 13 of your own expose judgment.
77 They uses one Post 13A(1)(b) of Sixth Directive will not thus, in itself, preclude the fresh Danish tax bodies out-of refusing to alleviate CopyGene since good ‘duly recognised’ business into the purposes of the exception to this rule involved in the primary procedures.
As the Danish Bodies retains, acquiring eg authorisation was a required updates to carrying on brand new activity regarding a private base cellphone lender
78 However yet not, none is one provision be translated since demanding, as a result, this new competent bodies to help you won’t get rid of a nonexempt people eg payday loan stores in Altoona Pennsylvania once the CopyGene because an institution ‘duly recognised’ towards the purposes of you to exemption.
79 In those points, it will be towards national court, in the as far as called for, to decide if the refusal of identification with the purposes of this new difference delivered to during the Post 13A(1)(b) of the 6th Directive complies toward standards of your instance-rules set forth inside paragraphs 63 to 65 of your own present view, specifically for the idea out of financial neutrality.
80 As to brand new next concern, it is enough to observe that the nature of one’s envisaged cures, if autologous or allogeneic, are unimportant into respond to be given towards third concern.
