The EU Court of Justice Advocate General Tizzano supports the reimbursement of the tax on direct sales paid by French pharmaceutical laboratories in a preliminary ruling case (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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Auteurs

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

Citation

Noëlle Lenoir, Dan Roskis, The EU Court of Justice Advocate General Tizzano supports the reimbursement of the tax on direct sales paid by French pharmaceutical laboratories in a preliminary ruling case (Boiron / ACOSS), 14 décembre 2004, e-Competitions December 2004, Art. N° 537

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