Michaela Merz


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Breaking news von Sandra Ragaz: Pharmaceutical rebates – opportunity for VAT savings


The ECJ AG in the case of Boehringer Ingelheim has been handed down on 11 July 2017 (please find he CJEU case C-462/16 here: Link).

In that regard we have excellent breaking news and a VAT saving opportunity on (mandatory) rebates that companies have to render for the supply of pharmaceuticals. Continue reading


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International indirect tax Pharma & Life Science Virtual Round Table – PwC


Photo_RGB_Rep_BS-60.jpgDear all

I would like to invite you to our next free of charge webinar “indirect tax Pharma & Life Science Virtual Round Table”.
During the webinar we will discuss diverse indirect tax aspects of toll manufacturing, ERP systems and congresses with tax specialist of the pharmaceutical and life science industry of PwC. Continue reading


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France – VAT rate changes as per 1 of January 2014


The French tax authorities have reconfirmed in the recent Finance Bill that the VAT rate changes will take effect on 1 January 2014. The standard rate will increase from 19.6% to 20%. The intermediate rate will be increased from 7% to 10%. This rate will apply to various goods and services including restaurants and meals for immediate consumption, passenger transport, hotel accommodation, pharmaceutical products not reimbursed by social security and transfers of copyrights. Continue reading