The French Civil Supreme Court requested a preliminary ruling from the ECJ with regards to the implementation of the Ferring case law : Advocate General Tizzano supports the reimbursement of the tax on direct sales paid by French pharmaceutical laboratories (Boiron/ACOSS)

Background Law n° 97-1164, of 19 December 1997, on social security funding for 1998 set up a special 2.5 % tax payable only by pharmaceutical laboratories on sales of medicines made directly to pharmacies. Proceeds from the tax were aimed at financing the social security system. However, wholesale distributors were voluntarily exempted from this tax. Wholesale distributors must fulfil certain public service obligations which are imposed by the French authorities in order to ensure an adequate supply of medicines in France. The purpose of the tax on direct sales was arguably to restore the balance of competition between wholesale distributors and pharmaceutical laboratories who compete with wholesale distributors by directly distributing medicines to pharmacies, as laboratories do not

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Authors

  • Kramer Levin Naftalis & Frankel (Paris)
  • Eversheds Sutherland (Paris)

Quotation

Noëlle Lenoir, Dan Roskis, The French Civil Supreme Court requested a preliminary ruling from the ECJ with regards to the implementation of the Ferring case law : Advocate General Tizzano supports the reimbursement of the tax on direct sales paid by French pharmaceutical laboratories (Boiron/ACOSS), 14 December 2004, e-Competitions Bulletin December 2004, Art. N° 537

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