31.10.2016

Official Journal of the European Union

C 402/19

(Case C-462/16)

(2016/C 402/21)

Language of the case: German

Referring court

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?

ECLI:EU:C:1996:400, paragraphs 28 and 31.

OJ 2006 L 347, p. 1.