January 23
download app
download appDOWNLOAD OUR APP
download google-play
download app-store
Anjum Shabbir
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.


Your privacy is important for us

We use cookies to improve the user experience. Please review privacy preferences.

Accept all Settings

Check our privacy policy and cookies policy.