Court of Justice 2 June 2016, C-412/15 (TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II - Hofgeismar.)

OPINION OF ADVOCATE GENERAL WAHL delivered on 2 June 2016 ( 1 ) Case C‑412/15 TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II - Hofgeismar (Request for a preliminary ruling from the Hessisches Finanzgericht (Finance Court, Hesse, Germany)) ‛Value added tax — Deductions — Article 132(1)(d) of the VAT Directive — ‘Blood’ — Supplies of blood plasma for manufacturing