The Gelderland District Court ruled that the manufacturer cannot freely dispose of the amounts received when the medicines are sold, because he is obliged to pay the return amounts on the basis of the financial arrangements. In view of the principle that the tax authorities cannot receive more than the taxpayer has collected and the Boehringer Ingelheim Pharma judgment of the Court of Justice, there is therefore a price reduction and the manufacturer is entitled to a refund.
Source: btwjurisprudentie.nl
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