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"
- Land Development VAT and Transfer Tax: How Things Can Go Wrong
- Squash and Padel Court Rentals Are VAT-Exempt
- VAT Deduction Denied; Penalty Reduced Over Reconciliation Differences
- Dutch Court Rules on Own-Building Status in Renovation Works VAT Case
- Hague Court of Appeal Upholds VAT Appeal Admissibility and Legitimate Expectations
