CJEU, Hungary, VAT

(Catholic University, Lisbon) and (VdA, Lisbon)/ /Leave a comment

The Novo Nordisk AS ruling (C-248/23), issued by the CJEU on September 12, 2024, is the latest in a string of decisions on the VAT regime of rebate schemes in the pharmaceutical sector. In this ruling the CJEU looks at a new question: whether a tax on the sales of pharmaceutical companies can be qualified…

CJEU, Composite Supplies, Exemption, Fitness studios, Nutrition counselling, Portugal, VAT

(Catholic University, Lisbon)/ /Leave a comment

On 4 March 2021, the CJEU issued a ruling on Frenetikexito (Case C-581/19) that is bound to throw Portuguese gym-goers off-balance. For some time, the Portuguese tax authorities have been assessing VAT on nutrition counselling provided by fitness studios on the basis such services are dependent and ancillary to fitness training. In a series of…