The taxpayer, a Danish company manufacturing and marketing medicinal products in Hungary, is involved in a complex issue related to the sale of prescription medicinal products subsidised by the National Health Insurance Fund Management Agency (NEAK). The issue involves the ‘purchase price subsidy’ scheme, price-volume agreements with NEAK, and additional payments required by domestic law on the marketing of medicinal products. The taxpayer submitted a claim to reduce its output VAT based on these arrangements, which was partially allowed by the Tax Authority. The remaining dispute, ‘the ex lege claim’, is the subject of the referral.
Source KPMG
See also
- C-248/23 (Novo Nordisk) – Judgment – Reduction taxable amount on ex lege payments to the State health insurance agency
- Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))
- C-462/16 – Boehringer Ingelheim Pharma GmbH & Co. KG – Discounts reduce the VAT value of pharmaceutical supplies
- C-717/19 – Boehringer Ingelheim – Reduction of the taxable amount – Agreement between pharmaceutical company and health insurer
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
