January 18
2021
Anjum Shabbir
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10th February 2020
Consumer, Health & Environment Tax

CJEU question on taxation of provision of medicinal products subject to statutory health insurance schemes

In Company Z v Tax Office Y (C-802/19), the German Federal Finance Court (Bundesfinanzhof) has made a preliminary reference to the Court of Justice on the scope of the 1996 judgment in Elida Gibbs (C-317/94), and whether a pharmacy which supplies medicinal products to a statutory health insurance fund is entitled to reduce the taxable amount as a result of a discount granted to the persons insured under a health insurance scheme.

The question also follows on the impact of a positive answer to the previous query, particularly when comparing the position of a pharmacy in the national territory vis-à-vis a pharmacy which supplies by means of an intra-Community tax-exempt supply from another Member State and not being able to reduce the taxable amount.

The full text of the questions raised for a preliminary reference in this case C-802/19 are available here.

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