1. The remuneration for the intra-Community acquisition of pharmaceuticals by a statutory health insurance company is based on the – discounted – amount paid by the latter to the respective mail-order pharmacy plus the manufacturer discount paid by the pharmaceutical company to the pharmacy.
2. Taking into account the manufacturer discount as part of the remuneration does not violate the principle of VAT neutrality in the case of deliveries of pharmaceuticals in a domestic supply chain – with the exception of mail order pharmacies – from a pharmaceutical company to a wholesaler and a mail order pharmacy to a statutory health insurance company.
