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
