Judgment of the Court (Fifth Chamber) of 20 December 2017
Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG
Request for a preliminary ruling from the Bundesfinanzhof
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the price under conditions determined by the Member States — Reduction of the taxable amount — Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C‑317/94, EU:C:1996:400) — Discounts granted to private medical insurance funds
Case C-462/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2017:534 |
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Judgment
ECLI:EU:C:2017:1006 |
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