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61777

Lns pub 61777
DatePublication 10/6/21
Recueil RG Yes
Recueil FP No
Documents
  1. Summary
  2. Judgment of the Court (Seventh Chamber) of 6 October 2021
References
NonPublie No
NomAffaire Case C-717/19
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-717/19&language=EN
NomUsuel Boehringer Ingelheim v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Indicateurs Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 90(1) – Reduction of the taxable amount where the price was reduced after the supply took place – Payment made by a pharmaceutical company to the State health insurance agency – Article 273 – Administrative obligations imposed by national legislation for the exercise of the right to reduction – Principles of fiscal neutrality and proportionality
OQP Request for a preliminary ruling from the Fővárosi Törvényszék
LangueProcedure Language of the case: Hungarian
numero 202110C106201907170