The Court of Justice of the European Union (CJEU) issued an important decision on 6 October 2021 in the Boehringer Ingelheim case (C-717/19), which involved a dispute between the taxpayer (a Hungarian subsidiary of a German pharmaceutical company) and the Hungarian tax authorities as to whether the taxpayer was allowed to deduct VAT paid under a voluntary arrangement with the Hungarian state health insurance agency (NEAK) from its tax base.
Source: BDO
Latest Posts in "European Union"
- ECJ to Decide if Free Tooling Provision Is a Taxable Supply of Services for VAT Purposes
- Advocate-General: Transfer Pricing Adjustments for Intra-Group Goods Likely Subject to VAT Compliance
- Transfer Pricing Adjustments Affect VAT Only if They Alter Agreed Transaction Price Between Parties
- A-G CJEU: Transfer Pricing Adjustments Are VAT Price Corrections for Previous Sales, Not Services
- AG Kokott: Transfer Pricing Adjustments Affect VAT Only if They Change Consideration, Not Just Profit Allocation
