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Determination of the taxable amount for VAT under the VAT Directive (Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co KG)

Published on: 27 June 2018
Published by: LexisPSL
  • 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?

Article summary

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. or take a trial to read the full analysis.

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