- CJEU published a positive judgment for rebates case in the pharmaceutical industry
- Novo Nordisk sought to reduce taxable amount for VAT purposes by payments made to NEAK
- Court determined that these payments are not part of the financial consideration received by Novo Nordisk
- Payments made to state health insurance agencies under statutory obligations can be considered a price reduction for VAT purposes
Source: michaelamerz.org
See also
- C-248/23 (Novo Nordisk) – Judgment – Reduction taxable amount on ex lege payments to the State health insurance agency
- Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))
- C-462/16 – Boehringer Ingelheim Pharma GmbH & Co. KG – Discounts reduce the VAT value of pharmaceutical supplies
- C-717/19 – Boehringer Ingelheim – Reduction of the taxable amount – Agreement between pharmaceutical company and health insurer
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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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