- Determination of the taxable amount for VAT under the VAT Directive (Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co KG)
- What are the practical implications of this case?
- What was the background?
- What did the court decide?
Life Sciences analysis: In the case of Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co KG, the Court of Justice of the European Union made a preliminary ruling in connection with the interpretation of Article 90(1) of the VAT Directive to determine the amount of VAT payable by Boehringer Ingelheim Pharma GmbH & Co KG for the 2011 tax year. Dr Rosanna Cooper, global head of RT Coopers, examines the issues.
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