In Boehringer Ingelheim RCV GmbH (Case C-717/19) the CJEU has stressed that it is a fundamental principle of the VAT Directives that VAT is levied only on the consideration actually received by the taxable person. As such it was contrary to EU law for payments made by the taxpayer to the Hungarian health authority (NEAK) based on its sales of medicines for distribution to patients not to be deducted from the consideration on which it accounted for VAT.
Boehringer marketed and distributed medicines in Hungary. Under the Hungarian health system these medicines were sold via wholesalers to pharmacies which then provided them on to patients. The amount paid for medicines by patients was subsidised by NEAK so that the amounts received by pharmacies came partly from...
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In Boehringer Ingelheim RCV GmbH (Case C-717/19) the CJEU has stressed that it is a fundamental principle of the VAT Directives that VAT is levied only on the consideration actually received by the taxable person. As such it was contrary to EU law for payments made by the taxpayer to the Hungarian health authority (NEAK) based on its sales of medicines for distribution to patients not to be deducted from the consideration on which it accounted for VAT.
Boehringer marketed and distributed medicines in Hungary. Under the Hungarian health system these medicines were sold via wholesalers to pharmacies which then provided them on to patients. The amount paid for medicines by patients was subsidised by NEAK so that the amounts received by pharmacies came partly from...
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