This document is an excerpt from the EUR-Lex website
Document 62016CN0462
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
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
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
OJ C 402, 31.10.2016, p. 19–19
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
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
|
— |
it supplies those medicinal products to pharmacies via wholesalers, |
|
— |
the pharmacies supply those products, subject to tax, to persons with private health insurance, |
|
— |
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 |
|
— |
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.