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Case C-802/19: Judgment of the Court (Seventh Chamber) of 11 March 2021 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Firma Z v Finanzamt Y (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the taxable amount — Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C-317/94, EU:C:1996:400) — Supplies of medicinal products — Granting of discounts — Hypothetical nature of the question referred — Inadmissibility of the request for a preliminary ruling)
ECLI:EU:UNKNOWN:62019CA0802
62019CA0802
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10.5.2021
Official Journal of the European Union
C 182/15
(Case C-802/19) (*)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 90(1) - Reduction of the taxable amount - Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C-317/94, EU:C:1996:400) - Supplies of medicinal products - Granting of discounts - Hypothetical nature of the question referred - Inadmissibility of the request for a preliminary ruling)
(2021/C 182/20)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Firma Z
Defendant: Finanzamt Y
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 meaning that a pharmacy established in one Member State may not reduce its taxable amount where it carries out intra-Community supplies of pharmaceutical products, those supplies being exempt from value added tax in that Member State, to a statutory health insurance fund established in another Member State and it grants a discount to those persons covered by that insurance.
(*) Language of the case: German.
ECLI:EU:C:2021:140