This document is an excerpt from the EUR-Lex website
Document 62023CA0248
Case C-248/23, Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation): Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount)
Case C-248/23, Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation): Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount)
Case C-248/23, Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation): Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount consequent on a price reduction after the supply takes place – Contributions paid by a pharmaceutical company to the national health insurance agency – National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount)
OJ C, C/2024/6230, 28.10.2024, ELI: http://data.europa.eu/eli/C/2024/6230/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2024/6230 |
28.10.2024 |
Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Case C-248/23, (1) Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation))
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 90(1) - Reduction of the taxable amount consequent on a price reduction after the supply takes place - Contributions paid by a pharmaceutical company to the national health insurance agency - National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount)
(C/2024/6230)
Language of the case: Hungarian
Referring court
Fővárosi Törvényszék
Parties to the main proceedings
Applicant: Novo Nordisk A/S
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
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 precluding national legislation under which a pharmaceutical company, which is under an obligation to pay to the State health insurance agency a portion of its revenue obtained from its sales of publicly funded pharmaceutical products, is not entitled to a subsequent reduction in the taxable amount under those payments by reason of the fact that those payments are made ex lege, while its taxable amount can be reduced by deducting payments made under a price volume agreement and expenses incurred by the company in research and development in the health sector, and where the amounts due are collected by the tax authority, which immediately transfers them to the State health insurance agency.
ELI: http://data.europa.eu/eli/C/2024/6230/oj
ISSN 1977-091X (electronic edition)