Case C-717/19: Judgment of the Court (Seventh Chamber) of 6 October 2021 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the taxable amount where the price is reduced after the supply takes place — Payments made by a pharmaceutical company to the State health insurance agency — Article 273 — Administrative formalities required by national legislation for the exercise of the right to reduction — Principles of fiscal neutrality and proportionality)
Date: 2021-10-06
Institutions: Court of Justice
Subjects: VAT, administrative formalities, basis of tax assessment, health insurance, invoicing, pharmaceutical industry, principle of proportionality, sale, tax relief








C_2021490EN.01000601.xml










6.12.2021   


EN


Official Journal of the European Union


C 490/6






Judgment of the Court (Seventh Chamber) of 6 October 2021 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-717/19) (1)

(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 90(1) - Reduction of the taxable amount where the price is reduced after the supply takes place - Payments made by a pharmaceutical company to the State health insurance agency - Article 273 - Administrative formalities required by national legislation for the exercise of the right to reduction - Principles of fiscal neutrality and proportionality)
(2021/C 490/03)
Language of the case: Hungarian

Referring court

Fővárosi Törvényszék

Parties to the main proceedings


Applicant: Boehringer Ingelheim RCV GmbH & Co. KG Magyarországi Fióktelepe

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Operative part of the judgment







1.


Article 90(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, must be interpreted as precluding a national law that provides that a pharmaceutical company may not reduce its taxable amount for value added tax by the portion of its revenue obtained from the sale of medicinal products subsidised by the State health insurance agency which it reimburses to that organisation under a contract entered into by the State health insurance agency and that company, because the amounts paid in that regard were not set out in advance by that company in its commercial policy and because those payments were not made for promotional purposes.










2.


Article 90(1) and Article 273 of Directive 2006/112 must be interpreted as precluding a national law where the subsequent reduction of the taxable amount for value added tax is subject to the condition that the person entitled to the refund has an invoice in the relevant name providing proof of the transaction giving entitlement to that refund, even where such an invoice has not been issued and where proof of that transaction may be determined by other means.






(1)  OJ C 95, 23.3.2020.