A case that is pending at Germany’s federal tax court (BFH) following the 11 March 2021 decision of the Court of Justice of the European Union (CJEU) in Firma Z (C-802/19) issued in response to a request from the BFH for a preliminary ruling could result in clarifications regarding the VAT treatment of certain situations in which a supplier provides a discount in relation to a cross-border intra-Community supply in the healthcare sector.
Source: Deloitte
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