Rebates paid to a public health insurer under a voluntary agreement should lead to reduction of the taxable amount

On October 6, 2021, the Court of Justice of the European Union (“CJEU”) ruled in the second Boehringer case with respect to the reduction of the taxable amounts resulting from rebates granted to public health insurers.

The CJEU ruled that pharmaceutical companies are allowed to reduce their taxable amount when voluntary rebates are granted to public health insurers and that administrative obligations to claim this reduction imposed by Member States must be limited.

Source Deloitte

See also ECJ C-717/19 (Boehringer Ingelheim) – Judgment – Reduction of the taxable amount even if not established on a commercial policy

---

---