C-802/19Firma Z v Finanzamt Y

Domstolens egne nøkkelord

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.

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