Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112 / EC – Article 90 (1) – Reduction of the tax base in the event of a reduction in price after the time when the transaction has been carried out – Contributions paid by a pharmaceutical company to the state health insurance body – Article 273 – Administrative formalities imposed by national regulations for the exercise of the right to reduction – Principles of fiscal neutrality and proportionality
C-717/19, [2021] EUECJ C-717/19, ECLI:EU:C:2021:818
Bailii
European
VAT
Updated: 16 November 2021; Ref: scu.668537