CELEX: 62019CN0802
Language: en
Date: 2019-10-31 00:00:00
Title: Case C-802/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 31 October 2019 — Company Z v Tax Office Y

10.2.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 45/20
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 31 October 2019 — Company Z v Tax Office Y
      (Case C-802/19)
      (2020/C 45/17)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: Company Z
      
         Defendant: Tax Office Y
      
         Questions referred
      
      
                  1.
               
               
                  Based on the judgment of the Court of Justice of the European Union of 24 October 1996, Elida Gibbs, C-317/94 (EU:C:1996:400), is a pharmacy which supplies medicinal products to a statutory health insurance fund entitled to reduce the taxable amount as a result of a discount granted to the persons insured under a health insurance scheme?
               
            
                  2.
               
               
                  In the event that this is answered in the affirmative: Is it contrary to the principles of neutrality and equal treatment in the internal market if a pharmacy in the national territory is able to reduce the taxable amount, but a pharmacy which supplies the statutory health insurance fund by means of an intra-Community, tax-exempt supply from another Member State is not able to do so?