Available languages

Taxonomy tags

Info

References in this case

Share

Highlight in text

Go

10.2.2020   

EN

Official Journal of the European Union

C 45/20

Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 31 October 2019 — Company Z v Tax Office Y

(Case C-802/19)

(2020/C 45/17)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Company Z

Defendant: Tax Office Y

Questions referred

1.

Based on the judgment of the Court of Justice of the European Union of 24 October 1996, Elida Gibbs, C-317/94 (EU:C:1996:400), is a pharmacy which supplies medicinal products to a statutory health insurance fund entitled to reduce the taxable amount as a result of a discount granted to the persons insured under a health insurance scheme?

2.

In the event that this is answered in the affirmative: Is it contrary to the principles of neutrality and equal treatment in the internal market if a pharmacy in the national territory is able to reduce the taxable amount, but a pharmacy which supplies the statutory health insurance fund by means of an intra-Community, tax-exempt supply from another Member State is not able to do so?