CELEX: 62016CN0462
Language: en
Date: 2016-08-17 00:00:00
Title: Case C-462/16: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 17 August 2016 — Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG

31.10.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 402/19
            
         Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 17 August 2016 — Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG
   (Case C-462/16)
   (2016/C 402/21)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Appellant on a point of law: Finanzamt Bingen-Alzey
   
      Respondent in the appeal on a point of law: Boehringer Ingelheim Pharma GmbH & Co. KG
   
      Question referred
   
   On the basis of the case-law of the Court of Justice of the European Union (judgment of 24 October 1996 in Elida Gibbs, C-317/94 (1)) and having regard to the principle of equal treatment under EU law, is a pharmaceutical company which supplies medicinal products entitled to a reduction of the taxable amount under Article 90 of Council Directive 2006/112/EC (2) of 28 November 2006 on the common system of value added tax in the case where
   
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               it supplies those medicinal products to pharmacies via wholesalers,
            
         
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               the pharmacies supply those products, subject to tax, to persons with private health insurance,
            
         
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               the insurer of the medical expense insurance (the private health insurance company) reimburses the persons insured by it for the costs of purchasing the medicinal products, and
            
         
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               the pharmaceutical company is required to pay a ‘discount’ to the private health insurance company pursuant to a statutory provision?
            
         
      (1)  ECLI:EU:C:1996:400, paragraphs 28 and 31.
   
      (2)  OJ 2006 L 347, p. 1.