The Court does not believe that the discount should be regarded as compensation for services provided by the hospitals to X, consisting in promoting / recommending the products to patients. According to the Court, the amounts should be seen as discounts for supplies of goods by X. In line with ECJ C-102/86 Apple and Pear Development Council, there is not such a link since the discounts relate only to the number and type of products purchased.
Source
Latest Posts in "Netherlands"
- Settlement on VAT Revision for City Office Limits Refund, Court Awards €33,105 Plus Statutory Interest
- Dutch Court: Fiscal Representation Cannot Be Required for VAT Zero-Rate Where Mutual Assistance Exists
- Supreme Court Refers VAT Deduction Dispute on Mixed Costs in Financial Instruments to Hague Court
- No VAT Deduction Allowed for ICT Manager’s Mobile Phone Bundles, Court Rules
- No Penalty for Lack of Intent in Dutch VAT Non-Payment, Supreme Court Rules
