Court of Justice 29 July 2010, C-156/09 (Finanzamt Leverkusen v Verigen Transplantation Service International AG.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The main proceedings in this case concern the VAT treatment of a human tissue engineering technique in which cells are extracted from joint cartilage material taken from a patient, are multiplied in a laboratory and are prepared (with or without integration into a collagen membrane) for reimplantation into the patient’s body. 2.