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VAT

Rebates vs. repayments: there is no paid reimbursement for discounts on baby food granted by pharmaceuticals

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.

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