The Court does not believe that the discount should be regarded as compensation for services provided by the hospitals to X, consisting in promoting / recommending the products to patients. According to the Court, the amounts should be seen as discounts for supplies of goods by X. In line with ECJ C-102/86 Apple and Pear Development Council, there is not such a link since the discounts relate only to the number and type of products purchased.
Source
Latest Posts in "Netherlands"
- Customs warns: e-commerce declaration only possible with correct permits
- ECJ Grants VAT Exemption to Dutch DB Pension Funds on Asset Management Services
- Netherlands Clarifies VAT Rules for Asylum and Refugee Housing Funding
- Medical VAT Exemption Applies to Independent Doctor’s Assistant
- Dutch Court Upholds VAT on Pension Provider X, Rejecting Exempt Fund Status
