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ECLI:BE:CTBRL:2017:ARR.20170420.8 ECLI:BE:CTBRL:2017:ARR.20170420.8 Généré par l'IA

VAT on generic and brand-name pharmaceuticals treated equally; no state aid or TFEU violation found.

Numéro de cause ECLI:BE:CTBRL:2017:ARR.20170420.8
Autorité / Tribunal
Juridiction Belgique (BE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The Court of Arbitration for Brussels dismissed the appeal regarding VAT levies on pharmaceutical companies. The applicant argued that different tax treatments for generic versus brand-name drugs violated EU free movement rules and constituted illegal state aid. The court rejected these claims, ruling that the uniform application of VAT does not discriminate against generic manufacturers nor amount to prohibited state support.

Regeste Legislator

Généré par l'IA

Articles 49 and 56 TFEU; The imposition of uniform value-added tax on both generic and brand-name pharmaceutical companies does not violate the free movement of services nor constitute state aid.

Mots-clés

Généré par l'IA
value-added tax pharmaceutical companies generic medicines brand-name medicines state aid free movement of services internal market généralité et uniformité de l'impôt

Dispositions légales citées

Généré par l'IA
Articles 49 and 56 of the Treaty on the Functioning of the European Union
Généré par l'IA
ECLI:BE:RVSCE:2017:ARR.238.230
Belgian Council of State annuls minister's drug pricing decision due to insufficient cost breakdown justification.
ECLI:BE:CASS:2026:CONC.20260130.1F.8
Belgian courts uphold local tax distinctions if objectively justified and reasonably proportional to legislative goals.
ECLI:BE:CASS:2025:CONC.20250102.1F.2
Court holds environmental tax calculation violating equality principle when pursuing multiple objectives.
ECLI:BE:RVSCE:2021:ARR.250.240
Suspension request rejected due to absence; annulation dismissed as withdrawn; costs awarded to applicant.
ECLI:BE:RVSCE:2019:ARR.244.897
Belgian court dismisses annulment appeal against hospital procurement decisions after authority retracts them.

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Texte complet

Fiche ZIEKTE- EN INVALIDITEITSVERZEKERING. — Heffingen op de omzet ten laste van farmaceutische firma's. — Firma's die generische geneesmiddelen op de markt brengen. — Firma's die merkgeneesmiddelen op de markt brengen. — Geen verschil in de behandeling. De heffingen op de omzet zijn niet in strijd met het vrij verkeer van diensten. Ze zijn geen vorm van staatsteun aan de firma's die merkgeneesmiddelen op de markt brengen. UTU-thesaurus: SOCIAAL RECHT - SOCIALE ZEKERHEID - Ziektewetgeving - R.I.Z.I.V. SOCIAAL RECHT - SOCIALE ZEKERHEID - Ziektewetgeving - Financiering

GRENSOVERSCHRIJDEND RECHT - EUROPEES RECHT- VERDRAG WERKING EUROPESE UNIE - Interne markt - Vrij verkeer van diensten

Vrije woorden: Voorziening in Cassatie op 7 september 2017. Voorziening verworpen bij arrest van 5 oktober 2020

Annotaties Publicaties: JTT - - 2017-16, 250