A Dutch court case was published regarding the Dutch VAT treatment of indirect rebates from a pharmaceutical company to private health insurers. The pharmaceutical company concerned granted rebates to private health insurers under financial arrangements with the Dutch Minister of Health, Welfare and Sport. The court granted a VAT refund to the pharmaceutical company based on the CJEU Boehringer case (C-462/16) although the pharmaceutical company was not obliged to grant the rebates directly under Dutch law.
Source: PwC
