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VAT Refund in case of discounts: The Boehringer Ingelheim Judgments

In the Boehringer Ingelheim II judgment, the European Court of Justice (hereinafter: ECJ) has made short shrift of the ‘tricks’ of EU Member States not to have to lower the taxable amount when a discount has been given. According to the CJEU, it does not matter how the discount was granted, as long as it can be proven that there was a discount. So: in the event of a discount, you are entitled to a VAT refund according to the ECJ.

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