Prescription drugs in Hungary are partly paid for by patients, and partly subsidised by the NEAK (the state health insurance body). The NEAK may recover part of its subsidies from manufacturers through agreed volume rebates, and the CJEU has previously ruled that manufacturers should adjust their output tax accordingly (Boehringer Case).
However, in the AG’s opinion it should still not be classified as a tax unless it was foreseeable by taxpayers that it was a tax. Novo Nordisk should treat the statutory payment in the same way as a volume rebate, and adjust its output tax.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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