EU case to set precedent on VAT treatment of rebates for parties outside the distribution chain

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EU case to set precedent on VAT treatment of rebates for parties outside the distribution chain

July 27 2017
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The ECJ will soon rule on a case involving global pharmaceutical company Boehringer Ingelheim that will set a VAT precedent for the pharmaceutical sector. Jan Sanders, indirect tax manager at RELX, discusses the impact of a ruling on this long-debated matter concerning the VAT treatment of supplies outside a distribution chain.

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