Official Journal of the European Union

C series

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C/2024/6230

28.10.2024

(Case C-248/23,

Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation))

(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 90(1) - Reduction of the taxable amount consequent on a price reduction after the supply takes place - Contributions paid by a pharmaceutical company to the national health insurance agency - National tax legislation excluding contributions paid by a pharmaceutical company to the public health insurance agency pursuant to an ex lege obligation from the benefit of the reduction of the taxable amount)

(C/2024/6230)

Language of the case: Hungarian

Referring court

Parties to the main proceedings

Applicant: Novo Nordisk A/S

Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Operative part of the judgment

Article 90(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

must be interpreted as precluding national legislation under which a pharmaceutical company, which is under an obligation to pay to the State health insurance agency a portion of its revenue obtained from its sales of publicly funded pharmaceutical products, is not entitled to a subsequent reduction in the taxable amount under those payments by reason of the fact that those payments are made ex lege, while its taxable amount can be reduced by deducting payments made under a price volume agreement and expenses incurred by the company in research and development in the health sector, and where the amounts due are collected by the tax authority, which immediately transfers them to the State health insurance agency.

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ELI: http://data.europa.eu/eli/C/2024/6230/oj

ISSN 1977-091X (electronic edition)

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Language of the case: Hungarian.