In the case C-462/16 – Boehringer Ingelheim the ECJ has decided that a reduction of the taxable base is given although the person who benefits from the granted discount is not a recipient of the goods. The ECJ case was regarding discounts for the supply of medicine granted by pharmaceutical companies to private health insurance companies. The pharmaceutical companies can now expect a VAT refund. Other companies may also benefit from this judgement, in cases where they grant discounts to persons who are not part of the supply chain.

The customs law was slightly amended at the turn of the year. The customs tariff, as well as tariff suspension and tariff quotas were affected by these changes. The amendment to the customs tariff was not only editorial in nature, rather the tariff rates applicable to different prod-ucts were adjusted/reduced. Further, the formalities for issuing certificates of origin were changed. Both, the APS and CETA now require, in certain cases, the status of a registered exporter (REX).

We wish you all a successful 2018 (VAT) year! Although the turn of the year 2017/2018 has not resulted in any major VAT changes, some action may, nevertheless, be required. On one hand, certain transitional arrangements expired on 31.12.2107. On the other hand, taxable persons need to act during the course of 2018 in order to ensure that necessary measures and amendments are implemented prior to the expiration of other transitional arrangements on 31.12.2018.