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Court of Justice of the European Union · Judgment

C-462/16Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG

Decided
2017-12-20
ECLI
ECLI:EU:C:2017:1006
CELEX
62016CJ0462
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 90(1) — Reduction of the price under conditions determined by the Member States — Reduction of the taxable amount — Principles laid down in the judgment of 24 October 1996, Elida Gibbs (C‑317/94, EU:C:1996:400) — Discounts granted to private medical insurance funds.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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