Advocate General Ćapeta concludes that it is not clear to Novo Nordisk that the payment obligation is a tax and cannot be considered a price reduction. All requirements for the payment to be treated as a price reduction have been met. However, the AG notes that a Member State can adopt a more explicit tax measure to achieve the objective of financing national public health policy.
Source
See also
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "European Union"
- Montenegro Drafts Law on VAT Fraud Cooperation with EU
- EPPO Uncovers €2.6 Million VAT Fraud Ring in Electronic Goods Trade
- EU Commission Releases 2026 Work Programme for VAT in the Digital Age
- EU Commission Outlines Key Milestones for ViDA E-invoicing and Digital Reporting Implementation
- ECJ Clarifies VAT Treatment of Intra-Group Transfer Pricing Adjustments
