CELEX: 62019CA0802
Language: en
Date: 2021-03-11 00:00:00
Title: Case C-802/19: Judgment of the Court (Seventh Chamber) of 11 March 2021 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Firma Z v Finanzamt Y (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the taxable amount — Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C-317/94, EU:C:1996:400) — Supplies of medicinal products — Granting of discounts — Hypothetical nature of the question referred — Inadmissibility of the request for a preliminary ruling)

10.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/15
            
         
      Judgment of the Court (Seventh Chamber) of 11 March 2021 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Firma Z v Finanzamt Y
      (Case C-802/19) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 90(1) - Reduction of the taxable amount - Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C-317/94, EU:C:1996:400) - Supplies of medicinal products - Granting of discounts - Hypothetical nature of the question referred - Inadmissibility of the request for a preliminary ruling)
      (2021/C 182/20)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: Firma Z
      
         Defendant: Finanzamt Y
      
         Operative part of the judgment
      
      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 a pharmacy established in one Member State may not reduce its taxable amount where it carries out intra-Community supplies of pharmaceutical products, those supplies being exempt from value added tax in that Member State, to a statutory health insurance fund established in another Member State and it grants a discount to those persons covered by that insurance.
      
         (1)  OJ C 45, 10.2.2020.