VATupdate

Share this post on

Comments on ECJ C-248/23: Novo Nordisk Rebates Case Clarifies VAT Treatment for Pharmaceutical Industry

  • 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


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.

Sponsors:

VAT news
VAT news

Advertisements:

  • vatcomsult