Novo Nordisk : AG ECJ advises to consider ex lege payment obligations as a price reduction rather than a special tax
On June 6, 2024, Advocate General (AG) Ćapeta delivered an opinion in the case of Novo Nordisk (C–248/23). This opinion follows a preliminary question from Hungary seeking clarification on whether certain payments imposed by Hungarian legislation, calculated based on the price of subsidized medicines,
should be treated for VAT purposes as a price reduction or as a tax. The AG believes that it constitutes a price reduction, and that the interested party has
the right to a retrospective reduction of the taxable amount. It remains to be seen whether the Court of Justice of the European Union (“ECJ”) will follow the conclusion of AG Ćapeta.
should be treated for VAT purposes as a price reduction or as a tax. The AG believes that it constitutes a price reduction, and that the interested party has
the right to a retrospective reduction of the taxable amount. It remains to be seen whether the Court of Justice of the European Union (“ECJ”) will follow the conclusion of AG Ćapeta.
Source Deloitte
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- ECJ Confirms Deemed Reseller Rule for App Store In-App Purchases
- VAT Challenges in Toll Manufacturing: Goods vs Services Classification Issues
- VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
- ECJ/General Court VAT Cases – Pending cases
