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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.

(2)  OJ 2006 L 347, p. 1.