VAT refund due to taxpayer on pharmaceutical rebates

The Dutch Court of First Instance has found in favour of the taxpayer in a case involving indirect rebates paid to pharmaceutical companies. In essence, the court granted a refund of VAT to a pharmaceutical company based on the CJEU Boehringer case (C-462/16), although the pharmaceutical company was not obliged to grant the rebates under national law. Although the case was concerned with price arrangements with the Minister of Health, Welfare and Sport, it is possible that the same rationale could be applied to other rebate schemes, such as rebate arrangements between pharmaceutical companies and insurance companies.

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EU Commission welcomes agreement on crucial VAT relief for COVID-19 vaccines and testing kits

The EU Commission has adopted a proposal, allowing the EU Member States to apply a zero rate VAT rate on Covid-19 vaccines and testing products. Currently, Member States can apply reduced VAT rates on sales of vaccines, but cannot apply a zero rate, while testing kits cannot benefit from reduced rates. As a consequence, different EU Member States might be adopting such a zero/reduced rate in the next coming months for these products (they are not obliged to).

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PwC’s Pharma & Life Sciences Hot Topics 2020

The year 2020 has seen a lot of development in the way we do business such as new regulations and smarter solutions to solve old and new challenges. PwC has identified the following hot topics for Pharma & Life Sciences which need our special attention:

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Will you change your supply chain to benefit from a VAT and duty free importation into Belgium?

As an effort to limit the impact of COVID-19, the Belgian government has introduced a temporary relief measure whereby certain goods imported into Belgium can benefit from a VAT and duty exemption. 

A key condition to benefit from said exemption entails the importation by a so-called recognized healthcare institution (almost all Belgian hospitals qualify as such an institution). 

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Last chance to register for our PwC event “4. Schweizer MWST-Tagung” in our beautiful capital Bern

Why should you as a pharma & life sciences company register to the event?

… because:

  • you will gathering insights on relevant topics of the Swiss VAT authorities – directly from the competent officer of the Federal Tax Administration (FTA)
  • you strive to be prepared as per 1 January 2020 regarding the EU VAT Quick Fixes and its implications e.g. for pharma & life sciences companies
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A Guide to VAT for Clinical Trials through Europe

Do you perform Clinical Trials in Europe and are want to be informed of the respective VAT consequences?

Together with my Pharma VAT colleagues from PwC I collected the data and organised for the set up of the PwC “VAT Guide to Clinical Trials in Europe”.

I am pleased to invite you to have a closer look at the countries of your interest:

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