Asunto C-462/16: Sentencia del Tribunal de Justicia (Sala Quinta) de 20 de diciembre de 2017 (petición de decisión prejudicial planteada por el Bundesfinanzhof — Alemania) — Finanzamt Bingen-Alzey / Boehringer Ingelheim Pharma GmbH & Co. KG [Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 90, apartado 1 — Reducción de precios en las condiciones determinadas por los Estados miembros — Reducción de la base imponible — Principios definidos en la sentencia de 24 de octubre de 1996, Elida Gibbs, (C-317/94, EU:C:1996:400) — Descuentos concedidos a las entidades del seguro privado de enfermedad]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
26.2.2018 ES Diario Oficial de la Unión Europea C 72/21
Lengua de procedimiento: alemán
Bundesfinanzhof
Demandante: Finanzamt Bingen-Alzey
Demandada: Boehringer Ingelheim Pharma GmbH & Co. KG
A la luz de los principios definidos por el Tribunal de Justicia de la Unión Europea en la sentencia de 24 de octubre de 1996, Elida Gibbs (C-317/94, EU:C:1996:400), apartados 28 y 31, en relación con la determinación de la base imponible del impuesto sobre el valor añadido, y habida cuenta del principio de igualdad de trato del Derecho de la Unión, el artículo 90, apartado 1, de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, debe interpretarse en el sentido de que el descuento que una empresa farmacéutica concede, en virtud de una ley nacional, a una entidad del...
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