Union européenne · cjeu_case
Case C-248/23, Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation): Judgment of the Court (First Chamber) of 12 September 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Novo Nordisk A/S v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (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)
Informations clés
Organisation
Union européenne
Type de document
cjeu_case
Source
Droit de l'UE (EUR-Lex)