CELEX: 62016CA0462
Language: en
Date: 2017-12-20 00:00:00
Title: Case C-462/16: Judgment of the Court (Fifth Chamber) of 20 December 2017 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the price under conditions determined by the Member States — Reduction of the taxable amount — Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C-317/94, EU:C:1996:400) — Discounts granted to private medical insurance funds)

26.2.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 72/21
            
         Judgment of the Court (Fifth Chamber) of 20 December 2017 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG
   (Case C-462/16) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 90(1) - Reduction of the price under conditions determined by the Member States - Reduction of the taxable amount - Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C-317/94, EU:C:1996:400) - Discounts granted to private medical insurance funds))
   (2018/C 072/27)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Finanzamt Bingen-Alzey
   
      Defendant: Boehringer Ingelheim Pharma GmbH & Co. KG
   
      Operative part of the judgment
   
   In the light of the principles defined by the Court in the judgment of 24 October 1996, Elida Gibbs (C-317/94, EU:C:1996:400, paragraphs 28 and 31), regarding the determination of the taxable amount for value added tax and having regard to the principle of equal treatment under EU law, 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 meaning that the discount granted, under national law, by a pharmaceutical company to a private health insurance company results, for the purposes of that article, in a reduction of the taxable amount in favour of that pharmaceutical company, where it supplies medicinal products via wholesalers to pharmacies which make supplies to persons covered by private health insurance that reimburses the purchase price of the medicinal products to persons it insures.
   
      (1)  OJ C 402, 31.10.2016.